Cash held overseas by technology companies and other nonfinancial businesses increased to a record $1.84 trillion last year, according to Moody's Investors Service.
An anti-abuse rule in the consolidated return regulations prohibits a transaction undertaken "with a view" to avoid or abuse a tax provision. This article looks at this vague provision and examines whether transactions that meet this standard should also be subject to the economic substance doctrine.
Haven't taken a vacation this summer? Is it because you're too busy? Or is it because you've watched Discovery Channel's "Shark Week" too many times, and you feel safer on dry land? Find out why not taking a vacation might be statistically riskier than your odds of encountering the business end of a great white while frolicking in the waves.
When employees say they didn't know they were allowed to do something or they can't get along with co-workers, it might be time to take action. Here's a look at how to deal with these issues and create a culture of accountability.
Different rating systems for sustainability have entered the market, each using its own approach to measurement. This article looks at three rankings from Newsweek, Forbes and CSR Magazine Global and finds little consistency across their ratings.
Do you or your client have a business or home address that doesn't display correctly on Windows, Google or Bing Maps? Here's how to submit an address update.
Deciding when it's time to make a career move is never easy, writes IIA President and CEO Richard Chambers. "There are so many factors involved in making career moves that there is no simple answer. ... [M]aking career decisions is more art than science, and it sometimes requires a degree of blind faith," Chambers writes.
When planning for how your not-for-profit will implement the Financial Accounting Standards Board's new financial reporting standard, don't forget you'll need to adjust your chart of accounts during 2017 and 2018.
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