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Today in Tax: Eligibility of Electronic Services Income for FDII Deduction
Jan 12, 2022
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Brief commentary on recent cases, rulings, notices, and related federal tax guidance. Regulations open door for cloud computing, streaming, and related electronic services to be included in deduction computation. In late 2017 the Tax Cuts and Jobs...
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Today in Tax: Foreign Account Reporting Requirements and Divisive Tax-Free Reorganizations
Brief commentary on cases, rulings, notices, and related federal tax guidance as of December 29, 2021. FBAR Noncompliance Leads to More Severe Penalties in the 5th Circuit Penalties for FBAR violations can be severe if applied on a per-account basi...
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Today in Tax: Foreign Tax Credits Against Digital Service Taxes, Partial Spin-Off Structures, and Filing Relief for Equity Grants, Stock Sale Structuring, and Opportunity Zones
Brief commentary on recent cases, rulings, notices, and related federal tax guidance as of December 14, 2021. U.S. Agreements Expand Potential Tax Credits for Digital Service Taxes The global tax landscape is rapidly changing as countries around th...
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Washington’s New Statutory Wage Lien: The Next Pressure Tactic Against WA Employers
Nov 22, 2021
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As we look ahead to 2022, it’s time to remind Washington employers that the Washington Wage Recovery Act (the “Act”) becomes effective January 1, 2022. Under the Act, employees can attach a lien (i.e., a legal hold) on certain property for alleg...
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2022 Washington Compensation Requirements, Changes in the PFML Premiums and Benefits, and the New WA Cares Act Premiums
Nov 22, 2021
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2022 Washington Compensation Requirements for Minimum Wage, Exemptions, and Noncompetition Agreements Each year, the Washington State minimum wage, white-collar exemption minimum salary level, and minimum earnings thresholds to enforce noncompetitio...
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An Athlete's Guide to Philanthropy, Nonprofit Organizations, and Community Impact: International Operations of U.S. Charities (Part 3 of 3)
Nov 17, 2021
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The world is increasingly a global community, and this phenomenon is equally visible in sports as in the business and social arenas. With professional sports leagues spanning national borders in Major League Baseball, the National Basketball Associa...
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