Temporary Work Locations in a Permanent Establishment World

The incredible disruptions that the current pandemic has caused has led to a variety of tax questions. While much of the fiscal conversation has focused on tax relief and tax deferrals, another significant angle needs to be explored. That is the question of nexus. If a business has employees all over the world and some…

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State Rainy Day Funds and the COVID-19 Crisis

Key Findings State revenue stabilization funds, often called rainy day funds, are better funded now than they were at the start of the Great Recession and can be a valuable tool as states face a sharp pandemic-linked economic contraction. The median rainy day fund balance is 8 percent of state general fund expenditures, but several…

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A Good Excise Tax

On March 19, Secretary of the Interior David Bernhardt announced that the U.S. Fish and Wildlife Service will distribute almost $1 billion to state and territorial fish and wildlife agencies to fund conservation and recreation projects. These funds have been raised through a rather well-designed excise tax levied on firearms as well as hunting and…

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GASB working to address coronavirus impact on government accounting

The Governmental Accounting Standards Board is working on several fronts to offer relief to state and local governments and other stakeholders in the midst of the pandemic, including delaying the effective date of some standards. Original Article Posted at : https://www.accountingtoday.com/news/gasb-working-to-address-coronavirus-impact-on-government-accounting

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Mazars USA offers Paycheck Protection Program analysis tool for small biz

The tool is available for small businesses, CFOs and accounting firms to help them navigate the program, which can be complex, and increase the speed of the application process. Original Article Posted at : https://www.accountingtoday.com/news/mazars-usa-offers-paycheck-protection-program-analysis-tool-for-small-biz-during-coronavirus

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