Departments and Columns
Michael Bernard
When Michael Bernard was a sophomore at Creighton University, he took a business law class. It was the start of something big—a notable career in tax, including almost three decades at Microsoft Corporation. He is now the chief tax officer at Vertex Inc. “The cases in the book covered a… Read more »
State Tax Updates 2018
As the world of federal tax was shaken up by the passage of the Tax Cuts and Jobs Act of 2017, U.S. tax departments across the country continue to adjust. One of the main pieces of the new tax bill is the lowered corporate tax rate, which had not been… Read more »
How CFOs Can Mitigate the Risk of Ransomware
Over the past year, a surging cybersecurity threat has infiltrated the computers of individuals and organizations around the world. Known as ransomware, this type of cyberattack holds sensitive data hostage and then forces victims to pay up to get it back or to stop it from being released or destroyed.… Read more »
After Tax Reform, Don’t Always Think Outside the Box
Reevaluate whether existing foreign investment holdings continue to be tax-efficient and consider reorganizing them
The tax reform act enacted in December 2017 (commonly referred to as the Tax Cuts and Jobs Act or TCJA) significantly altered the landscape of U.S. taxation of foreign investments. Historically, U.S. individuals preferred to own foreign investments directly or through entities classified as partnerships for U.S. federal income tax… Read more »
Practical Insights for Combatting New York’s Expansion of Sales Tax Law
The Experts: Zach Gladney and Matthew Hedstrom
Much has been written about the New York State Department of Taxation and Finance’s positions on the taxation of software, software as a service (SaaS), and other software-based services. The critiques have concerned, in part, the department’s guidance on the sales and use tax consequences of cloud computing and other… Read more »
68th Midyear Conference
Emerging Leader: Brian Mustard
Brian Mustard was working in the audit group at KPMG in Montreal and knew that, in the end, he would not spend his career in audit or accounting. His plan: to go to law school after obtaining his designation and completing his articles. But fate intervened. A position in the… Read more »
Teri Hull
Teri Hull’s interest in tax issues was sparked by dry cleaning. Yes, dry cleaning. Her father owned a dry cleaning business when she was young, and she often tagged along on Saturday mornings. But it wasn’t the back of the store, with all those hangers and clothes, that intrigued Hull;… Read more »
BEPS and Allocation of Taxing Rights
The allocation of taxing rights between jurisdictions is a major international tax issue. The current analysis of this issue has largely been set in motion by the OECD/G20 base erosion and profit shifting (BEPS) project and by programs that other international organizations have initiated. It’s important to consider whether jurisdictions… Read more »
Is Your Company’s Tax Department a De Facto Family Office?
Many of today’s family offices began as the back office of a privately held company. In such companies, tax department staff members often provide services to the company’s owners and become indispensable. As a result, long after the operating business is gone, the back office lives on in the form… Read more »
Question: How Can Companies Take Advantage of Digital Assets With No Tax Impact? Digital-asset-based loyalty and reward programs allow companies to create a…
The Rise of the Excise Tax In August 2022, Public Law No. 117-169—commonly called the Inflation…
Prepare for Public Country-by-Country Reporting With public country-by-country reporting (CbCR) on the horizon, companies with…
Who Is the Customer? Compared to the complexity of cost-of-performance (COP) sourcing of services…
Navigating Tax Risk in the Modern Era: Why Tax Technology Is Essential In today’s ever-changing tax world, managing the organization’s tax risk…
An Exciting Year Ahead It is a great honor for me to serve as…