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  • Bridging the GAAP to Tax: The Importance of the Income Tax Provision

    Jun 22, 2023

    In order to accurately understand the financial state of their business, many CFOs, controllers, and accounting departments utilize Generally Accepted Accounting Principles (GAAP).

  • U.S. Private Equity: Where Football Is Beyond 90 Minutes!

    Nov 23, 2021

    Private equity firms are having a growing impact on the playing field in European soccer/football. This article shines a light on how that came to be, and the current environment wherein there has been a considerable injection of capital from U.S. private equity firms.

  • The Latest IRS Schedules K-2 and K-3 Guidance -- Burden Lightened but Not Eliminated

    Feb 23, 2022

    An examination of the new Schedules K-2 and K-3, which were created to provide a standardized method of reporting items of international relevance to partners, shareholders, and the IRS.

  • Take Two: 2022 Updated K-2 and K-3 Domestic Filing Exception

    Nov 16, 2022

    After a 2021 tax season that left many tax practitioners and investment managers of domestic pass-through entities in limbo, some clarity has been provided as to who has a responsibility to file Schedule K-2s and distribute K-3s to their partners.

  • Real Estate Principals Series: Still a Lot of Economic Pain, Glimmers of Hope

    Sep 29, 2020

    EisnerAmper’s recent Real Estate Principals Series featured industry leaders discussing the economic impact of COVID-19 on California’s economy and commercial real estate markets, and their related investment strategies.

  • Transfer Pricing in the Age of Tariffs

    Apr 11, 2025

    Understand the impact of tariffs on multinational companies' transfer pricing strategies for cross-border transactions. Explore potential adjustments, cost-sharing, and key considerations for maintaining profitability and compliance.

  • 2023 Trends in the Life Sciences Industry

    Jan 10, 2023

    We have gathered some data and information to keep you informed; here are ten trends in the life sciences industry to watch in 2023.

  • Life After Your First Private Equity/Growth Capital Investment

    Sep 10, 2021

    Congratulations: You’ve gained significant investment in your company. But now what?

  • Tax Deductibility of Phishing, Pig-Butchering, and Other Scam Losses

    Apr 11, 2025

    New technological developments create new opportunities for tech-savvy bad actors to scam, steal, and victimize. Being able to deduct these theft losses from taxes provides taxpayers some relief from the pain of the loss. The IRS recently published a Memorandum from the Office of Chief Counsel providing some much-needed guidance in this area.

  • Final DeFi Regulations Blocked by Congress

    Mar 27, 2025

    Congress passed a resolution that would disallow the final regulations that relate to information reporting requirements for brokers of digital asset transactions. Specifically, these final regulations deal with the reporting requirements as they pertain to decentralized finance industry participants who are considered brokers.

  • IRS Issues Guidance on Tax Reform Provisions Impacting Unrelated Business Income Tax

    Sep 11, 2018

    Notice 2018-67 provides guidance on calculating unrelated business taxable income (“UBTI”) for exempt organizations with more than one unrelated trade or business, and addresses the treatment of global intangible low-taxed income (“GILTI”).

  • 3 Scenarios to Consider Before Making Any Entity Switch

    Jun 22, 2018

    Since the historically low 21% corporate tax rate went into effect, many S corporations and partnerships have been asking themselves: Should our business switch to a C corporation? Here's a look at the three most common tax entity scenarios.

  • 3 Pitfalls to Avoid When Restructuring for GILTI Tax Reduction

    Jun 22, 2018

    The new tax law’s GILTI provision is triggering uncertainty among individual shareholders and non-C corporations that invest in CFC's. Neither can leverage the same tax relief as C corporations as they navigate this extension of the Subpart F regime.

  • Ninth Circuit Withdraws Altera Decision–Thus Leaving the Tax Court Decision in Force for Time Being

    Aug 17, 2018

    The Tax Court decision is in force for the time being. This case has a significant implication for many businesses. Taxpayers that disclosed in their SEC filing that they made changes to their tax provisions due to the Ninth Circuit opinion may need to be reversed.

  • More IRS Compliance Campaigns Announced

    Aug 3, 2018

    The IRS Large Business and International Division continues to announce additional audit campaigns under its new issue-based audit approach. On July 2, five additional campaigns were added, now totaling 40.

  • Business Tax Quarterly Executive Summary - Summer 2018

    Jun 20, 2018

    If you’re an S corporation or partnership, should you become a C corporation? Or vice versa? In this issue we address two vital matters that could potentially impact your entity structure decision - the new 21% corporate tax rate and the new GILTI tax.

  • Business Tax Quarterly Executive Summary - Fall 2018

    Sep 19, 2018

    The June ruling in South Dakota v. Wayfair, and state tax conformity with the Tax Cuts and Jobs Act, are recent developments that illustrate the complexities of state tax issues. Learn how businesses could be affected by these developments.

  • Business Tax Quarterly Suggested Readings

    Jun 22, 2018

    In this issue: Private equity firm KKR opts to become C-Corp after U.S. tax reform, GILTI worries for 4 industries and 2018 tax reform impact of the new base erosion provisions on multinational companies.

  • Time to Revisit Your Entity Structure Due to Tax Reform?

    May 14, 2018

    Thanks to the Tax Cuts and Jobs Act, the choice of entity structure (C corporation, subchapter S, partnership/LLC pass-through) may need review. C corps have now become a much more competitive choice, due to the new, lower corporate tax rate.

  • 2019 Personal Tax Guide and Tax Tips for 2018

    Apr 4, 2019

    EisnerAmper 2018 tax guide assists with the preparation of your 2018 income tax returns and provides tax planning for 2019 and beyond. The Tax Cuts and Jobs Act of 2017 impacts all aspects of the American economy and will impact businesses and individuals alike.