Our profession has changed forever

The coronavirus pandemic will leave indelible marks on accounting. Original Article Posted at : https://www.accountingtoday.com/opinion/our-profession-has-changed-forever

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Top Individual Income Tax Rates in Europe

Most countries’ individual income taxes have a progressive structure, meaning that the tax rate paid by individuals increases as they earn higher wages. The highest tax rate individuals pay differs significantly across European OECD countries—as shown in today’s map. The top individual income tax rate applies to the share of income that falls into the…

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Advancing Net Operating Loss Deductions in Phase 4 Business Relief

Key Findings The Coronavirus Aid, Relief, and Economic Security (CARES) Act provided economic relief to businesses in part by modifying net operating loss (NOL) deduction rules, expanding NOL carrybacks, and increasing NOL deductibility limits. Policymakers have an opportunity to build on these changes in Phase 4 of relief by advancing NOL deductions to firms that…

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Senators introduce bill to allow tax deductions for forgiven PPP loans

A bipartisan group of lawmakers introduced legislation Wednesday to enable small businesses to deduct their expenses even if they have received a loan from the federal government’s Paycheck Protection Protection Program that was later forgiven. Original Article Posted at : https://www.accountingtoday.com/news/senators-introduce-bill-to-allow-tax-deductions-for-forgiven-ppp-loans

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White House Considers Neutral Cost Recovery for Structures

The White House and congressional lawmakers are weighing policies to include in the next round of coronavirus response legislation. Some policies are geared toward helping people and businesses struggling in the short run due to the economic effects of the health crisis, while other policies are aimed at helping people and businesses work and invest…

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