The proposed Inflation Reduction Act’s corporate alternative minimum tax base is financial accounting income that does not incorporate the Internal Revenue Code’s favorable exemption and deferral tax incentives for investments in qualified opportunity funds. Alan S. Lederman of Gunster, Yoakley & Stewart, P.A. says this adverse treatment of QOFs arguably is inconsistent with the CAMT’s treatment of similar socially oriented Code incentive programs that are within the Code’s CAMT-creditable general business credit.

When former President Donald Tump’s ex-wife, Ivana Trump, was buried at Trump National Golf Club Bedminster, theories surfaced that the grave’s location could result in tax exemptions. Berkowitz Pollack Brant’s Luke Lucas shares why the golf club doesn’t qualify as a cemetery company and thus is not eligible for those tax breaks.

Argentina’s Tax Planning Information Regime, implemented in October 2020, aims to give tax authorities easy access to information as tax planning is carried out to reduce or eliminate taxes in the country. Baker McKenzie’s Martin Barreiro gives an overview of the regime.

Two recent federal appeals court cases involving the US Securities and Exchange Commission have rocked the world of administrative law. They also have shown that it’s time to restore the separation of prosecutorial and adjudicative powers, say New Civil Liberties Alliance’s Peggy Little and Kara Rollins.

For too long, Washington has ignored the effective tax rate between domestic corporations and global enterprises. Foreign interests should pay their corporate tax share, says the Coalition for Prosperous America’s David Morse.

Our Spotlight series highlights the careers and lives of tax professionals across the globe. This week’s focus is on Danielle Ahlrich, a partner in Reed Smith LLP’s State Tax Group.

Our Spotlight series highlights the careers and lives of tax professionals across the globe. This week’s focus is on George Koutouras, a transactional tax professional with global consulting firm Berkeley Research Group.

Our Spotlight series highlights the careers and lives of tax professionals across the globe. This week’s Spotlight is on Sabrina James, a Maryland-based licensed tax preparer, accountant, and an advanced QuickBooks ProAdvisor.

Kristin Bagull has joined Dykema Gossett PLLC as a member of the taxation and estates practice group in Chicago, the firm announced Monday.

Allison Stelter has rejoined Hunton Andrews Kurth LLP as a counsel in the business tax group in the Richmond, Va., office, the firm announced Thursday.

Brown Schultz Sheridan & Fritz has hired three staff accountants and two audit staff accountants across its Pennsylvania offices, the firm announced Thursday.

Registration is open for the first ever LEARN event hosted by the National Association of Enrolled Agents.

Registration has now opened for the first virtual 2022 Fall Tax Exempt Organizations Symposium, which will be held Sept. 8, the American Bar Association announced Friday.

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