Articles
Global Mobility: Taxation of 401(k) Payments in Non-U.S. Jurisdictions — Germany
The U.S.-German tax treaty allocates the right to tax 401(k) payments that German tax residents receive solely to Germany.
The Secret Ingredient for A Successful Dental Team
In the current employment market, dental practices are struggling to find qualified team members.
IRS Announces New ERC Voluntary Disclosure Program
The IRS announced a voluntary disclosure program for taxpayers who believe they have received the Employee Retention Credit erroneously.
2023 Private Foundations Year-End Wrap Up
As the year comes to a close, we are reminded of the complex issues and opportunities available to private foundations.
IRS Launches Transfer Pricing Initiative to Review Intercompany Transactions of Multinational Groups
The Internal Revenue Service (IRS) has launched an initiative to identify taxpayers that may not be compliant with U.S. transfer pricing rules [§482 of the Internal Revenue Code (IRC) and regulations thereunder].
NYDFS Announces Second Amendment to Cybersecurity Regulations
Last month, the New York State Department of Financial Services released a second amendment to its cybersecurity regulations.
IRS Delays $600 Threshold Reporting Requirements for Form 1099-Ks
With 2024 right around the corner, taxpayers should be aware of the $5,000 reporting requirements from TPSOs.
Chemicals Sector Third-Quarter Update: The Prolonged (Delayed) Recovery
There were a handful of green shoots in the third quarter that cause us to be cautiously optimistic about 2024.
Value Creation and the CFO | Part 3: Value Protection Principles
This article spotlights the CFO’s role in protecting value-generating assets against risk.
Protecting Your Foundation from Disbursement Fraud
Disbursement fraud, either electronic or check based, continues to be a prevalent and increasing threat to private foundations.
Sustainability and ESG Perspectives | Welcome to our Second Issue!
To help our clients stay informed, we are pleased to introduce this informative newsletter, presenting detailed analyses of the latest developments in the sustainability advisory and attest sector.
Employee Benefit Plans Alert – Winter 2023
Read insights from PKF O’Connor Davies on Employee Benefit Plan alerts for Winter 2023.