Cross Border Taxation Articles
Posted by Mark Stack on May 13, 2021
On April 19, 2021, Florida’s governor signed S.B. 50 into law, making Florida one of the last states to adopt economic nexus and marketplace facilitator rules for sales tax purposes since the landmark U.S. Supreme Court decision in South Dakota v. Wayfair.
Posted by Mark Stack on April 26, 2021
As part of New York state’s (NYS) budget bill passed by the Assembly on April 7, a pass-through entity (PTE) tax election has been provided for partnerships, limited liability companies treated as partnerships for federal income tax purposes, and New York S corporations.
Posted by Amanda Mooney on May 11, 2020
The United States-Mexico-Canada Agreement (USMCA) updates the rules for trading manufactured goods in North American, strengthens protections for intellectual property and includes efforts to support small businesses.
Posted by Amanda Mooney on February 03, 2020
What is Form 5472 and why do you need to be aware of this form? Read on to learn more.
Posted by on January 30, 2020
A second marriage calls for an estate plan review and, possibly, the addition of new legal protections. This article discusses three items to consider: Prenuptial agreements, beneficiary designations and trusts to protect both the new spouse and children from a previous marriage.
Posted by Cory Van Deusen V on June 14, 2019
On April 17, 2019, the IRS and Treasury issued its much anticipated second set of proposed regulations under Internal Revenue Code, Section 1400Z-2, Special rules for capital gains invested in opportunity zones.