Tax & Accounting Blog

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

The Personality Differentiator For More Business

The Personality Differentiator For More Business

Why should I hire you? What makes you unique from competitors? How are your services better than theirs? These are the common questions that marketers ask when developing a marketing plan. The simple fact is that your firm looks pretty much the same as all the others within your industry unless you can demonstrate and … Read More

Managing the Steel and Aluminum Duties Imposed by Presidential Proclamations 9704 and 9705

Managing the Steel and Aluminum Duties Imposed by Presidential Proclamations 9704 and 9705

In keeping with President Trump’s stated desire to assist the U.S. aluminum and steel production industries, he has issued orders to impose special duties on aluminum and steel imports into the U.S. under the authority of section 232 of the Trade Expansion Act of 1962. In other words, he is declaring that the national security … Read More

6 Ways to Take Candid Photos to Increase Engagement in Your Accounting Marketing Campaigns

6 Ways to Take Candid Photos to Increase Engagement in Your Accounting Marketing Campaigns

Accountants and other financial professionals typically utilize professional headshots in their email and social media marketing campaigns. Headshots are great and they certainly have a place in your marketing plan (for example, submit a headshot with your submission for a prestigious award). But a very strong case could be made for replacing professional headshots with a variety of candid … Read More

India Enacts Digital PE, and Other BEPS, Measures

India Enacts Digital PE, and Other BEPS, Measures

On March 29, 2018, India published the Finance Act 2018 in the official gazette, thereby becoming one of the first countries to expand its permanent establishment (PE) rules to include activities of non-residents that do not give rise to a physical presence in India. The foregoing measures will apply from April 1, 2019. Editor’s … Read More