What if I told you that a (potential) mistake in the regulations could cause you to inappropriately allow your clients to: use the cash method of accounting, treat inventory as non-incidental ...

In September 2018, as Hurricane Florence was heading towards a landfall in North Carolina, a team of researchers announced that the storm would be 80 kilometers larger and drop 50% more rainfall due ...

When it is intended that continued ownership would be held within a family, it is extremely important to consider the effect of the attribution rules when planning for the sale of stock to a ...

The IRS on Monday issued ownership attribution rules for determining the status of corporations as controlled foreign corporations (CFCs) and whether their shareholders are U.S. shareholders (T.D.

In September 2021, Google Ads switched from last-click attribution as its default measurement mode to “data-driven attribution.” The latter is Google’s term for modeled attribution without preset ...

Permanent establishment (PE) refers to the deeming fiction created by domestic tax statues and/or double taxation avoidance agreements (DTAAs), which enables a country to tax the income attributable ...

Trusts can be effective planning vehicles for both tax and non-tax reasons. They can achieve great results for Canadians and their families when structured properly, when all the relevant pros and ...

This article appears in the March 2022 issue of Advisor’s Edge magazine. Subscribe to the print edition, read the digital edition or read the articles online. Spousal RRSPs were designed to help ...