06/03/2019
Taxpayers have several potential defenses to the accuracy-related penalty depending on the ground upon which the penalty is asserted, including “substantial authority,” “reasonable basis,” adequate disclosure,” “reasona
05/16/2019
Based on this review and the charity’s affidavit, a qualified practitioner will be able to issue an opinion letter confirming that the charity is the equivalent of a US public charity or a US private foundation.
04/23/2019
The company, which is audited by PWC globally, is understood to have looked outside of the Big Four for its UK auditor
04/02/2019
Other challenges include deciding how a minimum tax would interact with a “defensive regime” that denies deductions for payments made to an offshore entity that isn’t subject to the minimum tax regime, and how to avoid double taxation if
02/28/2019
The report says: “All jurisdictions asked to commit to the Global Forum’s AEOI Standard, have now done so, except the United States.”