Advance pricing agreements: A realistic option for transfer pricing
In the long run, an agreement with a taxing authority is often a wiser choice than traditional compliance and dispute resolution methods.
This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.
In the long run, an agreement with a taxing authority is often a wiser choice than traditional compliance and dispute resolution methods.
This item discusses the use of GRAs to defer tax on the outbound transfer of stock to a foreign corporation.
An inferred secondary transaction may be in the form of a deemed dividend, a deemed capital contribution, or a deemed loan.
This article presents some of the transfer-pricing considerations that blockchain companies must address as they grow and expand across borders.
DEDUCTIONS
Business meal deductions after the TCJA
This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.
TAX RELIEF
Quirks spurred by COVID-19 tax relief
This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.