Tax Foundation Comments on the Initiation of Section 301 Investigations of Digital Services Taxes

The following comments were submitted to the Office of the United States Trade Representative regarding docket number USTR-2019-0009. Thank you for the opportunity to provide comments on the Section 301 Investigation. These comments summarize the discriminatory nature of Digital Services Taxes (DSTs) which arise from their design. These comments also provide some details on the policies…

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Meet the 1099-NEC

Box 7 on the 1099-MISC is moving to its own form in January 2021, and companies need to be ready. Original Article Posted at : https://www.accountingtoday.com/opinion/meet-the-1099-nec

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State Tax Changes as of July 1, 2020

Key Findings Nineteen states had notable tax changes take effect on July 1, 2020. Indiana had the lone corporate income tax change, with the rate decreasing from 5.5 to 5.25 percent. Two states, Louisiana and Mississippi, began requiring marketplace facilitators to collect sales and use taxes. Illinois now requires remote sellers to collect state and…

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Under stress, accountants seek new tech to get them through pandemic

2020 is testing the profession’s resiliency like nothing has before, and accountants are losing sleep, skipping vacations, and working longer hours to adapt to the challenges COVID-19 has brought. Original Article Posted at : https://www.accountingtoday.com/news/under-stress-accountants-seek-new-tech-to-get-them-through-pandemic

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Decades in Corporate Taxation

Corporate taxation has evolved significantly over the last several decades. Corporate income tax rates have come down significantly. Countries have redesigned their tax bases by changing the treatment of losses, interest, and capital costs. International tax rules have also been overhauled. A new report from the Organisation for Economic Co-operation and Development (OECD) provides a…

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IRS to end People First Initiative despite coronavirus and start collecting overdue tax payments as AICPA urges continued relief

The Internal Revenue Service reminded taxpayers they will need to resume paying their taxes on July 15, but the AICPA is asking for further tax relief, as an inspector general report sheds light on the unprecedented filing season. Original Article Posted at : https://www.accountingtoday.com/news/irs-to-end-people-first-initiative-despite-coronavirus-and-start-collecting-overdue-tax-payments-as-aicpa-urges-continued-relief

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ACCA and PrimeGlobal sign pact

The Association of Chartered Certified Accountants and the PrimeGlobal association of accounting firms have signed an agreement to work together on several projects, including thought leadership, professional research and insights, along with learning and development in areas of mutual interest and value for their members and communities. Original Article Posted at : https://www.accountingtoday.com/news/acca-and-primeglobal-sign-pact

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IIA, IFAC urge audit committees to address coronavirus risks

The Institute of Internal Auditors and the International Federation of Accountants are calling on audit committees to be vigilant about risk management, performance, controls and processes during the COVID-19 pandemic. Original Article Posted at : https://www.accountingtoday.com/news/iia-ifac-urge-audit-committees-to-address-coronavirus-risks

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