Accounting & Tax

Whether or not they've taken drastic steps such as restructuring, U.S. businesses are facing a changing environment that requires them to revisit transfer pricing policies.

Risk of trade clashes grows as United States prepares tariffs on countries that levy DSTs on U.S.-based tech companies.

Covid relief programs shored up corporate cash flows when they needed it most, but may cause unintended consequences in years to come.

The bill provides a payroll tax holiday for all workers through year-end.

Complex administration of the tax deferral, and the prospect of having to double withholding from employee paychecks early next year, mean no major private businesses have taken advantage of the holiday.

Proposal would close what the Biden campaign calls "loopholes" in Trump tax law, with goal of encouraging businesses to bring operations back to the United States.

The White House and Congress disagree about who should have to repay the deferred tax, or whether repayment should be required at all.

Some European Union officials hope for easier negotiations next year, if Joe Biden wins the U.S. presidency.