Proposed Regulations Explain New Interest Deductibility Rules

   January 28, 2019

Background The Tax Cuts and Jobs Act (“TCJA”) significantly revised the rules regarding the deductibility of interest attributable to a […]

New York and Pennsylvania Enact Sales Tax Nexus Rules Pursuant to Wayfair

   January 21, 2019

As many taxpayers now know, the landmark U.S. Supreme Court decision in South Dakota v. Wayfair, Inc. dramatically changed the […]

European Securities and Markets Authority (ESMA) and Autorité des Marchés Financiers (AMF) Publish Recommendations for 2018 Financial Reporting

   January 15, 2019

ESMA and the AMF have published their recommendations for 2018 financial reporting on their websites, on 26 and 29 October respectively. Following […]

IASB Clarifies Definition of a Business in IFRS 3

   January 15, 2019

On 22 October, the IASB published amendments to IFRS 3 – Business Combinations, which applies to business combinations carried out during financial […]