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  • Article

    When An Audit Is Not An Audit, Think Twice About Participating

    In the software licensing world, all audits are not created equal.
    United StatesMedia, Telecoms, IT, Entertainment
    Scott & Scott LLP
    Scott & Scott LLP
  • Article

    GO Alliance Launches Web Site To Highlight GO Zone Opportunities

    The GO Alliance, a group of four southeastern law firms working together to assist companies in the regions of Louisiana, Mississippi and Alabama impacted by Hurricane Katrina, has introduced a new web site.
    United StatesStrategy
    Waller Lansden Dortch & Davis
    Waller Lansden Dortch & Davis
Article

Telecommunications Excise Taxes - Could Your Company Get a Refund?

Your company may be eligible for a partial refund of the 3 percent federal telecommunications excise taxes it has paid for the three years preceding the filing of a refund claim. A federal district court recently held that the Internal Revenue Service is not entitled to collect the telecommunications excise tax on certain telecommunications services because those particular services are not covered by the telecommunications excise tax statute.
United StatesStrategy
Holland & Knight LLP
Holland & Knight LLP
  • Article

    Foreign Private Issuers May Begin Submitting Their Financial Statements In XBRL

    On March 1, 2017, the SEC provided notice that the International Financial Reporting Standards taxonomy has been published on the SEC's website as provided for by the EDGAR Filer Manual.
    United StatesTax
    Akin
    Akin
  • Article

    Highlights Of 2008 And Expectations For 2009

    A number of inquiries and initiatives instigated by the IRS in 2008 focused on the amount of resources charities are expending to further their exempt activities.
    United StatesTax
    Blank Rome LLP
    Blank Rome LLP
  • Article

    "Hot Interest" for Large Corporate Underpayments

    "Large corporate under-payments" exceeding $100,000 are subject to a "hot interest" rate that is 2 percent higher than the normal rate for underpayments
    United StatesTax
    Caplin & Drysdale, Chartered
    Caplin & Drysdale, Chartered
  • Article

    Overcoming Tax Challenges

    While taxes are one of the two certainties in life, right alongside death, the issues that organizations face can vary drastically.
    United StatesTax
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Partnership Representative Extended Deadline Approaching

    The September 15 deadline for US partnerships to appoint a US based partnership representative is fast approaching.
    United StatesTax
    Maples Group
    Maples Group
  • Article

    Taxpayer Cannot Avoid Section 457A Deadline By Changing Method Of Accounting

    The IRS concluded that a service provider cannot avoid the Dec. 31, 2017, transition relief deadline for including deferred compensation in income under Section 457A by changing its method of accounting.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    Taxpayers Claiming QBI Deduction May Face Increased Audit Risk

    Although many businesses providing services in the field of performing arts are not eligible for the qualified business income (QBI) deduction...
    United StatesTax
    Venable LLP
    Venable LLP
  • Article

    Uniform Law Commission Completes First Reading Of The Revised Uniform Unclaimed Property Act

    On Tuesday, July 14, 2015, at their Annual Meeting the Uniform Law Commission (ULC) completed their first reading of the Revised Uniform Unclaimed Property Act.
    United StatesTax
    McDermott Will & Emery
    McDermott Will & Emery
  • Article

    “Bellsouth Advertising v. Chumley”: Tennessee Court Of Appeals Upholds Commissioner Of Revenue’s Variance

    Taxpayers filing Tennessee franchise and excise tax returns should take note of the recent Tennessee Court of Appeals ruling in "BellSouth Advertising & Publishing Corp. v. Chumley", in which the Court concluded that the Commissioner had properly exercised her power to vary the statutory apportionment formula that was based on cost of performance to impose, instead, a market-based apportionment factor.
    United StatesTax
    Waller Lansden Dortch & Davis
    Waller Lansden Dortch & Davis
  • Article

    Are You Prepared For A Customs Audit?

    As the U.S. government enters a new fiscal year as of October 1st, U.S. Customs and Border Protection ("Customs") will begin its process of notifying importers of their selection for and required
    United StatesAccounting and Audit
    FTI Consulting
    FTI Consulting
  • Article

    Contract Value Or Fair Value?

    In July 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960)...
    United StatesAccounting and Audit
    Baker Newman Noyes
    Baker Newman Noyes
  • Article

    Cornerstone Research Report Highlights Rise In SEC Accounting And Auditing Enforcement

    According to a new report by Cornerstone Research (a leading consulting and expert testimony firm), the Securities and Exchange Commission initiated 55% more actions involving accounting...
    United StatesAccounting and Audit
    Cooley LLP
    Cooley LLP
  • Article

    Delaware Court Denies Most Of Defendants' Motion To Dismiss Unclaimed Property Gift Card False Claims Action

    Two years ago, a former employee of Card Fact, LLC (subsequently purchased by Card Compliant), a company providing gift card issuance and management services to retailers, filed a false claims action in Delaware...
    United StatesAccounting and Audit
    McDermott Will & Emery
    McDermott Will & Emery
  • Article

    Disguised Software Audit Clauses

    Agreements often contain clauses allowing the parties to review books and records, "Books and Records" clauses.
    United StatesAccounting and Audit
    Scott & Scott LLP
    Scott & Scott LLP
  • Article

    FASB Issues ASU On Pushdown Accounting

    The latest ASU gives an acquired entity the option to apply pushdown accounting* when there is a change-of-control event.
    United StatesAccounting and Audit
    Armanino
    Armanino
  • Article

    FASB To Modify Going Concern Proposal

    Recently, the FASB tentatively decided to require disclosure regarding a substantial doubt about an entity’s ability to continue as a going concern.
    United StatesAccounting and Audit
    Morgan Lewis
    Morgan Lewis
  • Article

    FCC Stays Application of New "Established Business Relationship" Definition to Fax Consent Rule

    United StatesAccounting and Audit
    DLA Piper Rudnick Gray Cary
    DLA Piper Rudnick Gray Cary
  • Showing 761–780 of 6237 results

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