The Tax Adviser

IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions

The North American Industry Classification System, already in use for other tax purposes, replaces a specified manual that ...
Retail Dive

De minimis’ end, tariffs spur headwinds for Aritzia

Apparel retailer Aritzia is weathering additional costs due to the elimination of the U.S. de minimis exemption and adjustments to fulfillment the company made to mitigate the impact, CFO Todd ...
The Tax Adviser

IRS generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects

A notice limits methods of meeting a key deadline for project eligibility for two clean energy credits, which recent ...

‘Side by Side’ Global Tax Deal Tests Pillar Two’s Staying Power

Opinion: Carving out the US from the OECD's global minimum tax plan will force companies to prepare for a tax regime that will operate in one form for two years and quite differently thereafter.

IRS Notice 931: Employment Tax Deposit Rules

Learn how to deposit withheld payroll taxes correctly with IRS Notice 931. Follow required schedules and understand penalties ...