CEOs notch win as SEC adds hurdles for shareholder campaigns

Regulators are making it harder for small-time shareholders to put forth proposals aimed at cracking down on excessive pay, climate change and other corporate governance concerns. Original Article Posted at : https://www.accountingtoday.com/articles/ceos-notch-win-as-sec-adds-hurdles-for-shareholder-campaigns

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Designing a Global Minimum Tax with Full Expensing

The work at the Organisation for Economic Co-Operation and Development (OECD) has included plans to propose a global minimum tax. While negotiations are ongoing, it is worth considering a design for the minimum tax that would be neutral toward investment decisions and minimize complexity and compliance costs. Over the summer, a draft of an OECD…

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Sweden’s 2021 Budget: Permanent Income Tax Cuts

As a result of the COVID-19 pandemic, the economies of many countries have been significantly damaged. In Sweden, GDP is expected to fall by 4.6 percent in 2020, despite the country’s lack of business and school lockdowns. In August, Sweden’s unemployment rate was 9 percent. Unsurprisingly, Sweden’s economic recovery is a priority in the upcoming…

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Lessons from tax season: Home run or rain delay?

We started 2020 with hopes of a solid season after a rebuilding year following the Tax Cuts and Jobs Act. Instead, this season threw us more curveballs, changeups, game delays, and empty seats than any season in history. Original Article Posted at : https://www.accountingtoday.com/opinion/lessons-from-tax-season-home-run-or-rain-delay

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Looking Back on 30 Years of Carbon Taxes in Sweden

Key Findings Implemented in 1991, Sweden’s carbon tax was one of the first in the world, second only to Finland’s carbon tax, which was implemented a year earlier. Sweden levies the highest carbon tax rate in the world, at SEK 1,190 (US $126) per metric ton of CO2. The tax is primarily levied on fossil…

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In the blogs: Big surprises

Taxes, relief and partisanship; more than a nickel; a new pair; and other highlights from our favorite tax bloggers. Original Article Posted at : https://www.accountingtoday.com/opinion/in-the-blogs-big-surprises

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CBO Releases New Long-term Budget Outlook

This week, the Congressional Budget Office (CBO) released its extended baseline projections, an annual update of what federal deficits, debt, spending, and revenues would look like over the next 30 years if current laws remain unchanged. These latest projections take into account the effects of the coronavirus pandemic and resulting economic disruption on revenues and…

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