With so many baby boomer CPA firm owners looking to retire without a proper succession plan in place, the market for CPA firms has become…
Determining the Treatment of Certain Interests in Corporations as Stock or Indebtedness
Final Regulations to Address Inversions and Earnings Stripping
On April 4, 2016, in order to discourage corporate inversions and potential earnings stripping, the IRS and the Treasury Department issued proposed regulations under Internal…