- A broader scope of work may qualify for purposes of the 100-hour significant participation activity test.
- For international investors, the classification of an LLC under US tax law can pose significant issues in relation to home-country tax laws.
- Action 7 of the BEPS project centers on changes to the definition of permanent establishment that may result in unintended adverse tax consequences for profit sharing arrangements.
- An update on IRS Letter Ruling 201518012.
- With the IRS increasing examination to address employment taxation issues, for-profit and not-for-profit organizations more than ever need to correctly apply employment tax rules.
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