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Neglecting to report cryptocurrency losses may be the least of the industry’s problems. The most prudent thing that crypto investors of all sizes can do for themselves – and for the cryptocurrency market – is to simply report.

As part of the Tax Cuts and Jobs Act, Congress enacted IRC Section 965 requiring U.S. shareholders of specified foreign corporations to include in their gross income the accumulated post-1986 deferred foreign income of such corporations.

Employers don’t have a single rule to follow when it comes to worker classification. The U.S. Department of Labor maintains one test, while federal courts have devised their own and employers must consider state and local laws carefully.

Research and development tax credit and cryptocurrency are discussed in this summer issue. Businesses with the wrong information risk tax exposure or potentially leaving dollars on the table.

In this issue, we examine the IRS-proposed guidance on digital content and cloud transactions, and recent updates to lease accounting standards.

The IRS is stepping up reinforcement on cryptocurrency transactions. Facebook Cryptocurrency and the libra announcement is discussed.

The last quarter of the year brings heightened focus for public companies. Learn how to stay ahead of end-of-year tax provision reporting—and the new meals and entertainment deduction rules—in this roundup of key takeaways from the new tax law.

Leveraging certain classifications in business transactions can yield tremendous tax savings. For C corporations, the designation of a personal goodwill claim can sidestep double taxation in a traditional corporate sale.

The winter 2018 business tax quarterly suggested readings includes IRS clarity on the deductibility of business meals, meals and entertainment expenses, IRS foreign tax rules and state taxation of GILTI with respect to foreign tax credits.

Discussion of the changes in the IRS’s newly released draft Schedule K-1.

Steps you can take now to help you save income taxes for the current and future years, reduce eventual estate taxes, maximize the amount of funds you will have available for retirement, reduce the cost of financing your children’s education, and manage your cash flow.

EisnerAmper's 2019 Year-End Tax Planning Tips can reduce estate taxes, maximize the amount of funds available for retirement and assist you in managing your cash flow to help you meet your financial objectives.

EisnerAmper's 2018 Year-End Tax Planning Tips can reduce estate taxes, maximize the amount of funds available for retirement and assist you in managing your cash flow to help you meet your financial objectives.

The Tax Cuts and Jobs Act introduced a new 20% pass-through deduction – IRC Sec. 199A – for business taxpayers other than corporations. Taxpayers may rely on the Proposed Regulations until final regulations are published.

Recent tax reform offered many favorable business tax breaks at the federal but that doesn’t mean states will follow in lockstep with all the same provisions. To what extent states will adopt similar measures isn’t yet fully known.

The Supreme Court reversed a 1992 ruling that a state could only require vendors with a “physical presence” to collect and remit sales tax. The new ruling has ramifications far beyond merely sales tax and typical e-commerce companies.

In Notice 2017-38, the IRS and Treasury identified documentation regulations under IRC Sec. 385 as one of the eight tax regulations imposing an undue financial burden on taxpayers. Until finalized, taxpayers may rely on the proposed regulations.

This article offers a recap of a recent roundtable hosted by EisnerAmper and Lowenstein Sandler LLP, featuring Suzan Rose and Michelle Noyes of the Alternative Investment Management Association. Conversation focused on the U.S. Court of Appeals for the Fifth Circuit’s recent decision to vacate the SEC Private Fund Adviser Rules, and the impact of that ruling on the responsibilities of compliance professionals.

EisnerAmper covers the latest regulatory developments in the financial industry from our Chief Compliance Officer Roundtable Luncheon. Learn more about the SEC's recently adopted Private Fund Adviser rules and Form PF reporting amendments, gaining valuable insights into compliance challenges and key deadlines for large and small advisers.

EisnerAmper's CCO Roundtable address the SEC's whistleblower program and FinCEN's AML/CFT's impact on investment advisers