Tax & Accounting Blog

Poland Requires Annual Update of Financial Transaction Information in Transfer Pricing Documentation

Poland Requires Annual Update of Financial Transaction Information in Transfer Pricing Documentation

On April 3, 2018, Poland’s Ministry of Finance issued General Interpretation No. DCT.8201.6.2018 of March 28, 2018 regarding updates to  transfer pricing documentation (TPD). Pursuant to Article 9(a)(2)(g) of the Corporate Income Tax Act (CIT), Polish taxpayers must update their TPD each year to account for financial … Read More

Many States Announce One Day Filing Extension to Conform to Federal Extension

Many States Announce One Day Filing Extension to Conform to Federal Extension

By Sheila Leventhal, Esq. (Managing Editor, State and Local Tax) The Internal Revenue Service announced in IR 2018-100, issued on April 17, 2018, that it is providing taxpayers an additional day to file and pay their taxes due to system issues that it encountered early on April 17. Individuals and businesses with a filing or payment … Read More

Justices Focus on Compliance Burden and Congressional Inaction in Wayfair Oral Argument

Justices Focus on Compliance Burden and Congressional Inaction in Wayfair Oral Argument

By Melissa A. Oaks (Managing Editor, Checkpoint Catalyst) This article is the third in a special series of articles dedicated to recent nexus developments. The author of this article was one of only a few dozen members of the press granted credentials to observe the oral argument. On Tuesday, April 17, 2018, the U.S. Supreme … Read More