June 2015 - The Tax Adviser

Indirect Taxes in India: Time for Reform?

Service-Related Earnouts: Contingent Purchase Price vs. Compensation

Rescission Doctrine Provides Opportunity for Tax Do-Overs

Evolving Trends in Captive Insurance

Developments on Missouri’s Sales Tax Exemption for Manufacturing

Crowdfunding Contributions and State Sales and Use Taxes

Are Alternative Investments Worth Their SALT for Tax-Exempt Organizations?

New Procedures for Obtaining IRS Consent for Voluntary Accounting Method Changes

IRS Applies Option Rule to Find Covered Transaction for 50% or Less Stock Acquisition

Problems That Arise When Individuals on Overseas Assignments Participate in U.S. Qualified Plans

Reporting Information Regarding LLCs’ Passive Activities

To Be an Excepted Benefit, Wraparound Coverage Must Meet Five Requirements

Rules for the Assessment Period for Undisclosed Listed Transactions Are Clarified

IRS Should Make Portability Elections Easier, AICPA Says

IRS Issues Final Rules on Performance-Based Compensation

Final Rules Govern Basis Reporting

Final Rule Does Not Require PTIN Holders Be Told of Investigation

Longer Lifespans Strengthen Case for Roth Conversions

Sales and Use Taxes in a Digital Economy

Tax Practice Management: More Than Just Words

Gifts to Trust Qualify for Annual Exclusion

Former Shareholders Held Liable for Corporate Tax Debt