Risk Mitigation

Transfer price adjustments don’t necessarily increase import duty costs

Importers should consider transfer-pricing arrangements in advance, based on the totality of the circumstances, to assess any potential refund of duties on adjusted prices to imported goods.

Property tax relief planning during times of COVID

While the impact of lost wages and retail receipts was felt almost immediately in city coffers, property assessments are only now starting to take effect — and most assessors have massive budget holes to fill.

Small firm lessons from the pandemic

Small firms improvise to maintain productivity while keeping employees and clients safe from COVID-19.

Transfer pricing and the pandemic recession: What to do about it

MNEs will need to reevaluate their pre-pandemic transfer-pricing approach based on an updated application of the arm’s-length principle and be prepared to defend changes in the approach and results.

Tax Insider Articles

Tax Clinic

Inflation Reduction Act of 2022: Prevailing wage and apprenticeship requirements

The new PLESA under SECURE 2.0

Uncertainties remain in analyzing success-based fees

10 estate and income tax questions

Determining compensation deductions in M&A transactions

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.

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