Accounting & Tax

New GILTI guidance specifies that companies must allocate only half of certain domestic expenses to foreign subsidiaries.

11 key issues to consider in the last 60 days before the lease-accounting deadline.

For many companies, it still makes sense to stash intellectual property in lower-tax jurisdictions overseas.

SEC chair says quarterly reporting isn't the key factor driving investors' focus on the short term—and isn't going to change anytime soon for large companies.

Rule change would be a boon to tech and pharma companies.

Corporate America remains "in limbo" as IRS punts on foreign tax issue.