Tax & Accounting Blog

10 Ways to Make Your Prospects Fall in Love With Your Welcome Message

10 Ways to Make Your Prospects Fall in Love With Your Welcome Message

You’ve worked hard to pique their interest and get them to notice you. You’ve created a beautiful website, chatted with them on your social media platforms and sent them love letters in the mail. They’ve just made the first move in your professional courtship by subscribing to your email newsletter. How do you take the … Read More

Modernizing Global Trade

Modernizing Global Trade

It may sound like a cliché, but I am convinced that the future is just around the corner. I mean the real future. The future we used to see in movies from the 80s, where technology had reached its highest point and was used for simplifying people’s lives, changing the way we lived. Sounds promising, … Read More

The Personality Pie: A Recipe For Marketing Success

The Personality Pie: A Recipe For Marketing Success

As noted in a previous post, personality is the key to more business opportunities. But how do you bake personality into your firm’s digital communications? There is no perfect recipe for incorporating personality into your accounting marketing communications and strategy. That being said, there are some basic ingredients that will give … Read More

South Korea Issues Enforcement Decree and Guidance on 2018 Tax Reform Measures

South Korea Issues Enforcement Decree and Guidance on 2018 Tax Reform Measures

On February 13, 2018, South Korea’s Ministry of Strategy and Finance (MOSF) issued an Enforcement Decree to provide guidance on the 2018 tax reform legislation, enacted on December 19, 2017, which includes the BEPS Action 2, 4, and 13 measures discussed below. Hybrid Mismatch Rules (BEPS Action 2) Hybrid mismatch arrangements exploit differences in … Read More

Determine Whether Your Intercompany Interest Rates Are Arm’s Length As You Comply With Section 163(n)

Determine Whether Your Intercompany Interest Rates Are Arm’s Length As You Comply With Section 163(n)

The Tax Cuts and Jobs Act includes some key impacts to transfer pricing, including the limitations on interest expenses imposed by section 163(n). BEPS Action 4 proposed two types of limitations on intercompany interest deductions: limits to intercompany debt where an affiliate’s debt to asset ratio mirrors the overall third party debt to asset ratio … Read More

Sweden Proposes New Rules on Interest Deductibility and Hybrid Mismatches

Sweden Proposes New Rules on Interest Deductibility and Hybrid Mismatches

On March 21, 2018, Sweden’s  Ministry of Finance issued draft legislation to amend Sweden’s corporate tax rules, including to implement anti-hybrid mismatch and interest expense limitation rules based on the EU Anti-Tax Avoidance Directive (ATAD 1) issued on July 12, 2016, and the May 19, 2017, amendments … Read More