- Journal of Accountancy
- ITR Direct Tax
- ITR Indirect Tax
- ITR Transfer Pricing
Prop. regs. would modify reporting obligations for Form 8308, Part IV
The IRS issued proposed regulations that would modify partnerships’ reporting obligations for Part IV of Form 8308 with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables.
The No. 1 risk to retirement – and one way to guard against it
Retirees are living longer than ever, increasing the challenge facing financial advisers charged with the responsibility of making sure they don’t run out of funds.
IRS clarifies that Appeals case memos should be shared with taxpayers upon request
National Taxpayer Advocate Erin Collins wrote Tuesday in her blog that the IRS reminder of the language in the Internal Revenue Manual is a “meaningful step toward transparency."
AICPA unveils new QM resources to help firms meet Dec. 15 deadline
The AICPA updated its SQMS No. 1 practice aid, released a new resource on monitoring and remediation, and is hosting live webcasts to help firms implement the new quality management standards by Dec. 15. Key features of the 2025 practice aid on complying with SQMS No. 1 include expanded discussions, tailored guidance for firms of all sizes, and tools for documentation, evaluation, and effective compliance.
Comfort with crypto: Big North American companies have big plans
Nearly one-quarter of CFOs surveyed see their companies using crypto in the next two years and nearly all see crypto in their long-term plans, although the list of concerns remains long.
Tariffs and transfer pricing: the friction ramps up
Amit Bhalla and Dean Rangel of HLB Thailand explore how rising global tariffs are disrupting transfer pricing arrangements, tested party selection, and benchmarking, with Thailand’s manufacturing sector facing increased pressure under shifting supply chains
India’s Hyatt ruling: significance of economic substance in permanent establishment
Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
PepsiCo secures major Australia IP royalties case victory
PepsiCo was represented by PwC, while the ATO was advised by MinterEllison, an Australian-headquartered law firm
ITR Americas Tax Awards 2025: shortlist announced
ITR is delighted to reveal all the shortlisted nominees for the 2025 Americas Tax Awards
‘Feverishly preparing’: German advisers reveal client impact of new TP rules
Tax auditors themselves had not been aware of the new TP ‘transaction matrix’ requirements, ITR hears as five German partners share their client experiences