Taxes June 11, 2026
The additional guidance addresses the applicability dates of last year's proposed regulations under IRC Section 892 that exempt foreign governments, including sovereign wealth funds, from tax on certain income derived from passive U.S. investments.
Taxes February 11, 2026
The AICPA recommends the IRS modify and simplify the “determine and document” requirement in Notice 2025-75 by either eliminating or significantly paring back the documentation requirement or alternatively adopting a per se rule or safe harbor.
Technology September 4, 2025
Bloomberg announced on Sept. 4 the release of an international tax data solution covering financial transaction tax, stamp duty, and levies on financial instruments.
Special Section: Guide to 2025 Tax Changes July 11, 2025
In the wake of the sweeping One Big Beautiful Bill Act (OBBBA), signed into law just one week prior, accounting professionals are scrambling to understand and apply a raft of new federal tax provisions.