OECD Model Rules for the Global Minimum Tax
An overview of the OECD’s global minimum tax, explaining its jurisdictional calculation framework and the interlocking rules that secure a 15% effective tax rate.
An overview of the OECD’s global minimum tax, explaining its jurisdictional calculation framework and the interlocking rules that secure a 15% effective tax rate.
Achieve effective risk management by balancing human judgment with automated systems. Learn to create the optimal control mix for your business operations.
Understand the legal and financial framework of Section 856, which sets the specific operational and structural criteria an entity must meet to qualify as a REIT.
Retirement distributions are taxed differently than wages. Learn how tax law applies to your pension to help manage your financial obligations.
With the termination of the US-Hungary tax treaty, the framework for preventing double taxation has changed for individuals and businesses with cross-border finances.
Understand the 83(b) election, a proactive tax choice that determines how appreciation on restricted stock awards is treated for tax purposes over time.
Navigate your private practice’s tax obligations by understanding the key financial decisions and proactive strategies required for business owners.
Gain insight into the IFRS framework and the core principles that govern how transactions are recognized and measured in financial statements.
Before using a 529 plan for private school tuition, understand the financial implications, as state tax treatment may differ from federal guidelines.
This guide provides the framework for converting your research efforts into a state tax credit, detailing the financial and procedural steps for Utah businesses.
Navigating business travel deductions involves more than just receipts. Learn the fundamental IRS criteria for what qualifies as a deductible expense.
Explore the tax strategies available when you sell your home. Learn the critical rules that determine if your profit is taxed now, later, or not at all.
Navigate the 2024 401k contribution rules. Learn the updated limits for your savings, how total plan contributions are calculated, and key catch-up provisions.
Learn the specific state requirements for gifting a car in Florida to avoid sales tax, and understand how the process differs from federal gift tax rules.
Explore the evolution of tea taxation, from a matter of historic political principle to the nuanced rules governing its sale and import today.
Discover the requirements for using your FSA for chiropractic care. Learn how the distinction between medical treatment and general wellness impacts eligibility.
Gain insight into interim reporting by exploring the distinct approach to financial measurement and allocation required for periods shorter than a year.
Understand the framework for service tax, a complex, location-based obligation. Learn how to determine your responsibility and manage ongoing compliance.
A PEO partnership alters your business’s tax structure. Explore the division of liability and how to preserve financial benefits in a co-employment relationship.
Gain insight into the ASC 606 collectibility assessment, a critical gateway that determines if a contract exists for revenue recognition purposes.