PKF North America combines advisory practices of six firms

PKF North America is uniting the transaction advisory and valuation practices of six of the firms in the PKF International network and forming PKF Advisory LLC, giving the independent firms more combined clout in the competitive consulting market. Original Article Posted at : https://www.accountingtoday.com/news/pkf-north-america-combines-advisory-practices-of-six-firms

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Capital Gains Tax Rates in Europe

In many countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income. Today’s map focuses on how capital gains are taxed, showing how capital gains tax rates differ across European OECD countries. When a person realizes a capital gain—that is, sells an asset for a profit—they face…

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Cautionary Notes from CBO on the Effects of Federal Investment

There has been a considerable amount of talk recently from both the White House and Congress on the potential for a major federal infrastructure bill. While there are few details on what such a compromise would entail, the projects could run the gamut from roads and bridges to public schools and VA hospitals. There seems…

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A Blow to Pillar 1

Today it was reported that Treasury Secretary Steven Mnuchin sent a letter to the finance ministers in the United Kingdom, France, Italy, and Spain communicating concerns the U.S. government has with ongoing OECD negotiations on international tax rules. Those concerns have led the U.S. to withdraw from the negotiations. U.S. Trade Representative (USTR) Robert Lighthizer,…

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BDO merges in PBTK

BDO USA, a Chicago-based Top 10 Firm, has added Piercy Bowler Taylor & Kern, CPAs, a firm based in Las Vegas, expanding BDO’s presence in Nevada and Utah. Original Article Posted at : https://www.accountingtoday.com/news/bdo-merges-in-pbtk

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AICPA names 2020 Outstanding Young CPA Award recipient

Joseph Rugger, an accounting director and profit consultant at Tooth & Coin, received the ninth annual award honoring the memory of Maximo Mukelabai. Original Article Posted at : https://www.accountingtoday.com/news/aicpa-names-2020-outstanding-young-cpa-award-recipient

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Answering Four Questions About How Neutral Cost Recovery Works in Practice

Lawmakers can improve the cost recovery treatment of capital investment by allowing full expensing or by approximating full expensing by adjusting depreciation deductions to equal the present value of full expensing. This latter approach of capital cost indexing (sometimes called a neutral cost recovery system or NCRS) lowers the short-term cost of the policy to…

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