Insights & Resources

This article discusses proposed changes to the effective tax rate reconciliation presentation and the tax payment information reported in the statements of cash flows.

Recent news about transfer pricing includes the IRS’ interim guidance for evaluating the suitability of APA requests.

Beginning January 2024, many small businesses will face a new requirement to file a beneficial ownership information (BOI) report. Learn more about this requirement.

IRS signs competent authority arrangements ensuring that taxpayers will maintain favorable treatment in income tax treaties with Denmark, Luxembourg, Malta & Mexico.

Employee Retention Credit (ERC) scams attempt to lure businesses into applying for the ERC when they do not qualify, even under its expanded eligibility.

Avoiding ERC Scams begins with understanding the partial shut-down safe harbor and other complexities within ERC qualifications.

Many third-party promoters of the Employee Retention Credit (ERC) ignore a crucial qualifier within the partial shut-down safe harbor: The “more than nominal” test.

Recent news about transfer pricing includes Brazilian transfer pricing rules, migration of intangible assets and IRS guidance for financial transactions.

Weaver’s construction accounting team offers suggestions to help avoid costly mistakes due to misguided accounting and financial practices.

According to the ruling, the fair value of staking rewards should be recognized as taxable income as of the date and time the taxpayer gains dominion and control.

Cutting edge industries that rely on research and development are among those hardest hit by an unintended consequence of this provision of the 2017 TCJA.

Proposed Treasury regulations offer guidance on transferring IRA green credits with significant limitations on how credits will be treated for certain taxpayers.