Tax strategy & compliance

TOPICS / MANAGEMENT ACCOUNTING

December 1, 2025

Managing MNE subsidiaries during tariff shocks

Multinational enterprises’ subsidiaries need other incentives to optimize their performance if transfer pricing policies guarantee them a routine profit.

February 1, 2021

Acquiring the tax benefits of a corporation

Tax losses in M&As can risk controversy.

October 13, 2020

Consolidated group NOL rules are finalized

The IRS finalized regulations governing the treatment of net operating losses by consolidated groups after recent legislation changed the rules.

December 1, 2017

Tax compliance after M&As

Companies can follow these steps to make sure an M&A transaction complies with all tax requirements.

September 1, 2017

A new discipline for tax

The emerging discipline of tax information and operations management could change the role of tax professionals from one focused on compliance to one essential to creating value.

February 1, 2017

Figuring out transfer pricing: How to set terms of negotiation between departments

Transfer pricing can be a battleground for competing interests within a company. When those interests aren’t balanced, the company could lose out.

November 1, 2016

Captive insurance for the middle market

Know the tax and other requirements for this option to manage risk.

May 1, 2016

New product or different presentation?

Courts and the IRS differ over a key qualification for the domestic production activities deduction.

February 1, 2016

Profit shifting: Effectively connected income and financial statement risks

Multinational corporations may face high levels of tax on effectively connected income.

March 1, 2015

The domestic production activities deduction for computer software

Know how to apply the rules to this fast-changing industry.

FROM THIS MONTH'S ISSUE

AI risks CPAs should know

Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.