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  • Offsetting Foreign Currency Option Transaction | International Tax | May 21, 2019 The U.S. Court of Appeals for the Fifth Circuit recently handed down a decision in Tucker v. Comm., a case involving foreign currency options. In it, the appellate court affirmed ...
  • Foreign Account Tax Compliance Act (FATCA) – IRS Finalizes Regulations May 21, 2019 The IRS recently issued final regulations under the Internal Revenue Code regarding the Foreign Account Tax Compliance Act (FATCA). The final regs provide compliance requirements and verification procedures for sponsoring ...
  • Disclosing Government Assistance May 7, 2019 Amazon pulls the plug In February, Amazon pulled the plug on a $2.5 billion project to open a second headquarters in Queens, New York, that would have created an estimated 50,000 ...
  • Boardroom Diversity – Trends May 7, 2019 For companies of all sizes and industry groups, diversity is a hot topic today. Many corporate directors want to increase board diversity to capture its strategic benefits. Here are key ...
  • Lease Standards for 2020 May 7, 2019 Private businesses: Who’s ready for the new lease standard? Many private companies are still unaware of the balance sheet effects of new lease accounting rules, including lease capitalization requirements, that go ...
  • Defining ‘Financial Interest’ and other FBAR Rulings April 22, 2019 Court defines “financial interest” and makes other FBAR rulings In U.S. v. Horowitz, a district court ruled on various issues regarding the Report of Foreign Bank and Financial Accounts (FBAR). Its ...
  • How to determine foreign-derived intangible income (FDII) April 22, 2019 In March, the IRS issued proposed regulations that cover determining the amount of the deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI). The regs also coordinate ...
  • Proposed Regulations on the foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI) April 22, 2019 An overview of the proposed regs on the FDII and GILTI deduction In March, the IRS issued proposed regulations that cover determining the amount of the deduction for foreign-derived intangible income ...
  • ‘Materiality’ – International vs. U.S. Standards April 9, 2019 Close-up on materiality The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) has been discussing options to amend its definition of the term “materiality.” In May, ...
  • Say-on-pay rule actually works? April 9, 2019 Say-on-pay rule: Study shows shareholder votes may not matter How does your company’s executive compensation plan measure up? A recent study found that CEO compensation at large public companies has continued ...