Tax & Accounting Blog

Rethinking Combined Reporting, the Worst Idea of the Year, and Unicorns in Kentucky

Rethinking Combined Reporting, the Worst Idea of the Year, and Unicorns in Kentucky

For many years I believed that to make the corporate income tax work, states had to adopt combined reporting. I believed that separate accounting regimes left too many planning opportunities. Yes, I also thought that the corporate tax should be repealed. But, I thought if the corporate tax were to survive combined reporting was a … Read More

Delivering Subject Lines – Best Practices and Real Examples

Delivering Subject Lines – Best Practices and Real Examples

Subject lines have been debated since the dawn of the email marketing age. Which ones spark interest the best? Which ones might raise a spam flag? Does character length affect deliverability? Do symbols increase or decrease open rates? Despite all of the testing and re-testing of subject lines, it appears that subject line perfection remains … Read More

European Parliament Publishes Opinion on Legal Basis for Public Country-by-Country Reporting

European Parliament Publishes Opinion on Legal Basis for Public Country-by-Country Reporting

On January 17, 2017, the European Parliament’s Committee on Legal Affairs (the “Committee”) published its opinion on the appropriate legal basis for the disclosure of income tax information (i.e., public country-by-country (CbC) reporting). See BEPS Action 13. On January 12, 2017, the Committee decided that Article 50(1) of the Read More