- Journal of Accountancy
- ITR Direct Tax
- ITR Indirect Tax
- ITR Transfer Pricing
6 top scorers on CPA Exam earn Elijah Watt Sells Award
Of more than 87,000 CPA candidates who sat for the CPA Exam in 2025, a half dozen passed all four sections on their first attempt while recording a cumulative average score above 95.5.
IRS proposes increase in cost of estate tax closing letter
Proposed regulations issued Monday would raise the cost of the letter to $76, from the $56 set in 2025.
Most retirees worry about savings — but few use financial advisers
Less than one-third of retired Americans in a recent survey reported working with a financial adviser, even though nearly 7 in 10 are concerned about managing their income throughout retirement.
HSA inflation-adjusted maximum contribution amounts for 2027 announced
Rev. Proc. 2026-24 also includes the revised maximum amount that may be made newly available for excepted-benefit health reimbursement arrangements and the aggregate monthly fees allowable for direct primary care service arrangements.
Two AICPA committees unveil proposed strategic plans for next 4 years
The Peer Review Board and Professional Ethics Executive Committee are accepting feedback on their proposed plans for 2027–2030.
IRS proposes increase in cost of estate tax closing letter
Proposed regulations issued Monday would raise the cost of the letter to $76, from the $56 set in 2025.
HSA inflation-adjusted maximum contribution amounts for 2027 announced
Rev. Proc. 2026-24 also includes the revised maximum amount that may be made newly available for excepted-benefit health reimbursement arrangements and the aggregate monthly fees allowable for direct primary care service arrangements.
IRS appeals Kwong as advocate says refunds may be at stake
The IRS filed an appeal of the Court of Federal Claims’ Kwong decision, in which the court held that the filing deadline for refund claims for penalties and interest was automatically extended by Sec. 7508A(d) due to the COVID-19 disaster declaration.
IRS to develop system to track missing payments, TIGTA says
The report from the Treasury Inspector General for Tax Administration finds that manual tracking and uneven workloads slow resolution of cases of unidentified payments.
IRS overtime rose 12% in 2025 while workforce dropped, TIGTA says
Taxpayer Services staff handling calls, correspondence, and other tasks logged most of the overtime, the report from the Treasury Inspector General for Tax Administration said.
ITR’s Italy report: advisers jostling for position in ‘distinctly pluralistic’ market
Cascading tax reform, bullish foreign investment and vigorous TP audits have made Italy’s tax advisory market dynamic and stiffly competitive
G7 backs pillar two SbS deal, opens pillar one dialogue
An OECD report on the taxation of the digital economy is expected by the end of 2026, according to the group of nations
India’s TP reset for the digital economy: safe harbour and APA reforms
India’s transfer pricing overhaul expands safe harbours at scale and accelerates advance pricing agreements alongside the statutory recodification of the Income-tax Act, report Uday Ved, Hetav Vasani, and Jainesh Nahar of KNAV
‘TP not a mechanical compliance exercise’: experts dissect Brazil’s Petrobras ruling
The case sits within a context of Brazil signalling that it is replacing informal discretion and ambiguity with structures that reward analytical rigour, one expert tells ITR
VAT and transfer pricing: beyond the arm’s-length principle
The CJEU’s Stellantis ruling builds on recent case law concerning the VAT implications of transfer pricing adjustments and highlights an often overlooked interaction, says Fernando Matesanz of Spanish VAT Services