Articles
IRS Releases Guidance for Energy Tax Credit Transfers
The Inflation Reduction Act (IRA) of 2022 provides for new and expanded energy tax credits. It also offers new methods for claiming the credits.
Worldwide Tax Guide 2023/24
A comprehensive taxation and business regulations for 150 countries and territories around the world.
Attribution Rules: Form 5471 Foreign Corporation Reporting Obligations
The Internal Revenue Service (IRS) requires U.S. persons to provide information about foreign corporations using Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations.
Managing the Foundation’s Conflict of Interest Policy
A conflict of interest policy is an important governance tool for private foundations to ensure that the organization’s activities are conducted with integrity.
Effectively Leveraging Cyber Insurance to Safeguard Against Threats
In today’s increasingly interconnected digital world, the rapid growth of technology has led to an increase in vulnerabilities and threats.
New Notification Requirements for New York Health Care Entity-Related Transactions
It’s no secret that health care mergers and acquisitions are on the rise nationwide.
Connecticut Adopts a Budget
The recently enacted Connecticut biennial budget for fiscal years 2024 and 2025 makes the pass-through entity tax (PTET) optional and decreases the state’s two lowest personal income tax rates.
Safeguards for Deposits in Public Banking Institutions
The custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover deposits or will not be able to recover collateral securities that are in the possession of an outside party.
Cyber Roundup – June 2023
Cybersecurity is not an expense; it is a necessary investment an investment in the continued operations of your company and the trust of those who may rely on you.
DOJ Rolls Out New White Collar Crime Database
The latest effort by the Department of Justice (DOJ) in their stepped up battle against white collar crime involves the release of a new Corporate Crime Database.
New EU Regulations: Shaping the Future of the Crypto Currency Market
The European Council recently passed a comprehensive package of rules, entitled The Markets in Crypto Assets (MiCA), to regulate the crypto sector.
State Tax Implications for Purchasing, Renting or Moving to a New Home
Are you considering purchasing or renting a home in a new state as a second home or “moving” to another state?