Acquiring the tax benefits of a corporation
Tax losses in M&As can risk controversy.
Tax strategy & compliance
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.
Tax compliance after M&As
Companies can follow these steps to make sure an M&A transaction complies with all tax requirements.
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.
What CEOs and CFOs need to ask about tax
Lauren Kovar, CPA/CITP, CGMA, director of Client Advisory & Strategy for Thomson Reuters, says executives have an opportunity to recognize their tax function not as a cost center but as a real driver of economic return and business value.
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.
Captive insurance for the middle market
Know the tax and other requirements for this option to manage risk.
New product or different presentation?
Courts and the IRS differ over a key qualification for the domestic production activities deduction.
Profit shifting: Effectively connected income and financial statement risks
Multinational corporations may face high levels of tax on effectively connected income.
The domestic production activities deduction for computer software
Know how to apply the rules to this fast-changing industry.
