The OECD is moving in a direction similar to the U.S. in tightening controls.
By making a change of residence, a U.S. multinational corporation can take advantage of a more favorable tax structure.
A valuation of the property in question, obtained from an independent valuation provider, is critical to building an ad valorem case.
Golden parachute payments may be made to disqualified individuals contingent upon a change in control.
The IRS requires donors and donee organizations to supply certain information to prove a taxpayer’s right to deduct charitable contributions.
The best defense against an underpayment penalty is an independent valuation from a certified appraiser.
In 2013, new cost sharing regulations became effective amid controversy surrounding the application of methods used in high profile court cases.
Why does an entity choose to convert from a C corporation to an S corporation?
Valuation allowances are one of the areas frequently challenged by auditors.
FATCA has created a major compliance burden for all involved parties: withholding agents, FFIs, NFFEs, and the IRS.