En décembre 2022, la Commission européenne a publié sa proposition de Directive sur la « TVA à l'ère du numérique ».

The Criminal Justice (Perjury and Related Offences) Act has been signed into law by the president.

The 2022 fiscal year began in Mali with the entry into force of Law No. 2021-071 of December 23, 2021, on the Finance Law for the year 2022.

The authority in charge of the marketing of "fishery products intended for export" deducts the withholding tax based on the net commercial value and remits it to the tax administration...

The 2022 fiscal year began in Niger with the entry into force of Law N°2021-50 of 20 December 2021 on the 2022 Finance Law.

The 2022 fiscal year began in Senegal with the entry into force of Law No. 2021-42 of 20 December 2021 on the Finance Act for the year 2022.

In this insightful panel discussion, experts dive into the vital role of continuous learning, mentorship, and innovation in developing future-ready internal audit professionals.

The MLI will not function in the same way as an amending protocol to a bilateral double tax agreement (DTA) which directly amends the text of the specific DTA. Instead,...

Welcome back to all of you! January has come and gone and we are well on our way into 2022!

Whether you're an IT leader, security professional, or business executive, this discussion will help you make informed decisions to protect your organization without overspending.

The Treasury Department recently published a notice of proposed rulemaking (REG-139633-08) announcing the withdrawal of proposed regulations that required an exchange of net value...

The provision is largely aimed at supporting two current construction projects that have faltered, but Senate tax writers have made no commitment to pass the bill.

The new, virtual option is intended to help taxpayers located in rural areas far from an Appeals office.

The IRS has offered a package of administrative relief for taxpayers affected by Hurricanes Harvey and Irma.

In Situation 1 of the Rev. Rul., Parent owns all the stock of Distributing, which owns all the stock of Controlled. On Date 1, Parent purports to contribute $25x of property of Controlled in...

Senate Republicans have been involved in the high-level discussions, but have been less aggressive in formulating their own proposals.

Oklahoma's legislative session adjourned on May 26, with Gov. Mary Fallin signing a series of measures as a means to temporarily resolve the state's significant budget issues.

Top Senate Budget Committee members announced an agreement last week to write a budget that accommodates large tax cuts.

Senate Democrats released a public letter last week offering to work with Republicans on tax reform as long as the bill is revenue neutral and does not use the reconciliation process or provide a tax cut...

In Petersen v. Commissioner, 148 T.C. No. 22 (June 13, 2017), the Tax Court addressed the application of Section 267(a)(2) to an S corporation that maintains an employee stock ownership plan (ESOP).