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In addition to Nevada, the citizens of at least one other state this November are seeking to restrict the application of sales and use tax via a ballot initiative to amend their state constitution. Earlier this month, the Missouri Secretary of State certified Amendment 4 for this November’s ballot. If enacted, … Read More
On August 2, 2016, the Czech Ministry of Finance issued a public consultation on a bill that would implement the country-by-country (CbC) reporting requirements in EU Directive 2016/881 on exchange of CbC reports among EU member states. The proposals (in section 5 of the bill) also align with the OECD Read More
David Ernick is a Principal in the Transfer Pricing Practice of PricewaterhouseCoopers’ (PwC) Washington National Tax Services office. Prior to joining PwC, Mr. Ernick was Associate International Tax Counsel at the U.S. Treasury Department. Mr. Ernick answered the following questions for BEPS Global Currents on August 9, 2016 regarding the OECD BEPS project: Q: Did … Read More
As accounting professionals know all too well, it can be a challenge to run a practice, provide great customer service, keep up to date with constantly changing regulations and tax laws and (in case that’s not enough) stay informed on the latest technology trends and innovations. Practitioners often tell me they’re concerned they could be … Read More
We are surrounded by relationships that require some form of ongoing nurturing – friends, family members, romantic interests, colleagues and professional relationships. One solitary act is not enough to nurture a relationship for the long term (think buying flowers for your girlfriend). One act cannot and should not be expected to achieve lasting effects all on its own. Nurturing … Read More
As a part of the Kentucky Governor’s reorganization efforts, the Kentucky Board of Appeals, Kentucky Claims Commission, and the Crime Victims Compensation Board will cease to exist individually. Effective October 1, 2016, the three groups will collectively become the Kentucky Claims Commission. The executive order, issued on August 8, 2016, also instantaneously terminated the current … Read More