Bloomberg Tax’s top five Tax Management Memo aarticles of the year showcase impactful and insightful pieces from our publication, covering a diverse range of topics that reflect the dynamic nature of today’s tax landscape. Each piece offers valuable perspectives from industry experts, providing readers with practical guidance and in-depth analysis of critical issues.
New Notices Make CAMT Regime More Favorable But More Complex. The IRS issued new guidance that would appear to lessen Corporate Alternative Minimum Tax burdens for many large corporations, but the book-based tax regime remains exceedingly complex. Monisha Santamaria, Natalie Tucker, and Jessica Theilken of KPMG wrote this in October. Read More.
How to Structure Tax-Free Rollovers in Add-On Acquisitions. Private equity sponsors should tailor add-on acquisitions to their particular portfolio companies, in order to achieve the most tax advantageous results—one size does not fit all. Isaac Grossman of Morrison Cohen wrote this in June. Read More.
Employee Retention Credit Rules Are Still Progressively Evolving. Although the Employee Retention Credit expired over three years ago, claims are still being adjudicated, and taxpayers should strategize on how to expeditiously get refunds or handle disallowed claims, KPMG’s Danchai Mekadenaumporn wrote in September. Read More.
Sourcing Intermediary Tangible Property Sales Can Be Murky. Manufacturers and sellers using intermediaries to sell tangible personal property should review recent state rulings on the sourcing of income and their current sales factor sourcing practices. Scott Smith of Forvis Mazars wrote this in May. Read More.
Safe Harbors: Is the Arm’s Length Principle Losing Its Grip? While the full arm’s length principle is reserved for complex, high-stakes cases, safe harbors can be deployed for routine fact patterns. Kreston MDM Serbia’s Jelena Mihić Munjić wrote this in November. Read More.
This article does not necessarily reflect the opinion of Bloomberg Industry Group, Inc., the publisher of Bloomberg Law, Bloomberg Tax, and Bloomberg Government, or its owners.
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