

Insights
Bastiaan Moossdorff: New E-Commerce VAT Reporting Rules in the United Arab Emirates
Bastiaan Moossdorff of PwC looks at the recently announced reporting requirements for resident taxpayers making taxable supplies through e-commerce in the United Arab Emirates and outlines what actions businesses should take to remain compliant.
Philip Olsen: Massachusetts State and Local Tax Update—Fourth Quarter 2022
Philip Olsen of Davis Malm summarizes recent tax developments in Massachusetts, including a decision that brought closure to a sales tax issue impacting internet vendors, the new surtax on taxable income over $1 million, and more.
Online Learning in Vietnam—Tax Implications for Foreign Suppliers
As online learning remains popular even with the easing of the pandemic, Dam Bao Ngoc and Lac Boi Tho of Grant Thornton look at the legal, regulatory, and tax-related requirements for overseas educational businesses providing such services in Vietnam.
Here Are the IFRS Updates That Became Effective This January
Last year was quiet for new standards and amendments from the International Accounting Standards Board. But financial statement preparers should start getting ready for some changes that took effect this month, says Stout’s Mhalou Abadiano.
Commentary
The EU’s BEFIT Initiative—and Why it Doesn’t Make Sense (Part 2)
In a two-part article, Oliver R. Hoor and Samantha Schmitz of ATOZ Tax Advisers outline the design options of the European Commission’s initiative for a new framework for corporate taxation. They argue that the initiative does not make sense, particularly in light of the comprehensive transformation of the international and European tax landscape following the OECD base erosion and profit shifting project.
Zahawi’s Careless Tax Error Is Sunak’s Problem: Therese Raphael (Correct)
British political scandals, at least in the Conservative era, seem to have a White Lotus quality that is both painful to watch and impossible to ignore. A niggling revelation unsettles the smooth veneer. Then the dial of awkwardness gets turned up until it becomes something hideous.
Columnists
Defend IRS Funding as a High-Return Investment in Democracy
The continuing vitality of our nation’s social fiscal contract depends on the IRS providing taxpayer service and enforcing compliance fairly and effectively. The agency’s new funding closes the tax gap by targeting wealthy tax dodgers and bringing the IRS into the digital age.
Reject Crypto and Look to the Faroe Islands to Help the Unbanked
Forcing people to have bank accounts seems like a burden on those who can least afford it, but no less so than a crypto-based solution. A Scandinavian community shows how simplifying the tax code and streamlining the process could be more effective than turning the unbanked population over to crypto wolves.
Spotlight
Spotlight on Connecticut Enrolled Agent Morris Armstrong
Our Spotlight series highlights the careers and lives of tax professionals around the world. This week’s Spotlight is on enrolled agent Morris Armstrong, who owns and runs a tax firm in Cheshire, Conn.
Spotlight on Tax Attorney and Law Firm Partner Lesley Adamo
Our Spotlight series highlights the careers and lives of tax professionals all over the world. This week’s Spotlight is on Lesley Adamo, a partner and vice chair of Lowenstein Sandler’s tax group in New York.
Spotlight on North Carolina Corporate Tax Attorney Julie Bradlow
Our Spotlight series highlights the careers and lives of tax professionals across the globe. This week’s Spotlight is on Julie Bradlow, a partner and head of the tax practice at DarrowEverett LLP in Charlotte, N.C.
Career Moves
Stephenson Harwood Adds Puoti to London Global Wealth Practice
Beatrice Puoti has joined Stephenson Harwood as a partner in its global private wealth practice in London, the firm said Wednesday.
Jones Walker Appoints New Tax Partner, Reelects Board Member
Jones Walker has reelected Jackson, Miss.-based Aileen Thomas to the board of directors, and Jeff Birdsong has been named as a partner with the tax practice group in New Orleans, the firm said Tuesday.
Arthur Cox Names Ciara Fagan as Tax Of Counsel in Dublin Office
Arthur Cox has appointed nine new of counsel in the Dublin office, including Ciara Fagan, who focuses on tax matters, the firm said Monday.
KROST Recruits Grant Miller as Principal of Tax in Los Angeles
Grant K. Miller has joined KROST CPAs & Consultants as principal of tax in the Woodland Hills office in Los Angeles, the firm said Tuesday.
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