Tax

Describing Trump's argument as a "categorical and limitless assertion of Presidential immunity," US District Court Judge Victor Marrero wrote in an opinion that it "would constitute an overreach of executive power."

Income allocation to markets where value is created – also known as the economic nexus – is the foundation of pillar one of the OECD project regarding taxation of the digital economy. The Association’s framework outlines how defining parameters for ...

The IRS has the authority through IRC Section 7602(a) to review documentation that may assist them in confirming the accuracy of a filed return. Most taxpayers provide this documentation when being audited. However, when a taxpayer is unwilling or ...

In the first year of its new multiyear strategy, H&R Block (NYSE: HRB) removed the mystery around the cost of tax prep with upfront, transparent pricing, launched a whole new way to get taxes done that combines the utility of a mobile device with the ...

In the wake of Wayfair, you need to monitor your sales into all states with economic nexus — and that’s almost all states. Of the 45 states* (plus the District of Columbia) that have a general sales tax, 43 have an economic nexus law or rule.

While Greatland has completed several acquisitions during its history, JAT is the first since its acquisition of Green Bay, WI based Nelco in 1997 to include an additional new permanent location.

The Revenue Procedure limits the inquiries required by U.S. persons to determine whether certain foreign corporations are controlled foreign corporations.

The IRS provides this extension to farmers and ranchers located in the applicable region who qualified for the four-year replacement period if any county that is included in the applicable region is listed as suffering exceptional, extreme or severe ...