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On January 20, President Obama urged Congress in his State of the Union address to pass legislation he said is needed to combat the evolving threat of cyberattacks.

The FFIEC notes cyberattacks have become more common. New platforms, such as cloud and social media, and new technologies, such as mobile devices and applications, are creating new cyberattack opportunities.

Effective for tax years beginning after December 31, 2017, any additional tax or penalties resulting from a partnership audit will be assessed and collected at the partnership level in the year the audit is completed.

The Supreme Court on Oct. 9 heard arguments in a case that could resolve a split in the circuit courts of appeal, of whether courts can apply an accuracy-related penalty for a tax underpayment that is attributable to a valuation misstatement, when the underlying transaction is disregarded for lacking economic substance.

For some time, "tax affecting" the earnings of a pass-through entity (PTE) by the U.S. Tax Court has been disallowed in the valuation of PTEs for federal tax purposes.

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

The Supreme Court on Oct. 9 heard arguments in a case that could resolve a split in the circuit courts of appeal, of whether courts can apply an accuracy-related penalty for a tax underpayment that is attributable to a valuation misstatement, when the underlying transaction is disregarded for lacking economic substance.

In early 2018 (following a public consultation process held during 2016), the Saudi Communications and Information Technology Commission (CITC) issued the Cloud Computing Regulatory Framework (CCRF).

The U.S. Department of Defense (DOD) has issued the long-awaited final rule amending the Defense Federal Acquisition Regulation Supplement...

A technical report that includes an economic study of a property should present clear, consistent, and defensible predictions and assumptions about future mineral production...

The first compliance deadline, although by no means the last, for UCITS managers and AIFMs under the Sustainable Finance Disclosures Regulation or SFDR is upon us.

At its heart, Canadian immigration and nationality policy is about supporting individuals and families in building meaningful, long-term connections with Canada.

On Monday this week the Government announced that Ireland will enter into Level 5 of the framework of restrictions provided for in the ‘Resilience and Recovery 2020-2021: Plan for Living with COVID-19

Autonomous driving: What are self-driving vehicles and what is – legally speaking – the definition of automated driving?

This is the first in a series of blogs in which I will share some of my thoughts about good complaint RCA practices observed in the course of our work across a wide range of firms.

The Department of War has suspended Phase II of the Cybersecurity Maturity Model Certification Program, creating uncertainty for government contractors while maintaining existing compliance obligations. A 60-day Reform Task Force review will determine the program's future direction, with industry input solicited through an open Request for Information. Contractors face the challenge of balancing continued compliance readiness against an indefinite timeline for third-party assessment requirements.

Court jurisdiction in Canadian tax disputes remains a persistent challenge for taxpayers who face assessments involving both federal and provincial income tax.

Hong Kong's Labour Department has revised its Heat Stress at Work Warning system after the territory recorded its highest temperature since 1884 without triggering higher alert levels. The enhanced system introduces two new triggering conditions designed to provide earlier warnings and better protection for workers exposed to extreme heat, including automatic elevation of warning levels when temperatures reach 35°C or above.