Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.
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This column shares a few thoughts on sales sourcing methodology for readers who are not state tax geeks.
This item discusses the interplay between Public Law 86-272 and the federal treatment of computer software. treatment of computer software, as well as two states’...
This article discusses the concept of domicile which can protect taxpayers who have residences in more than one state.
This article discusses how an external sales and use tax policies and procedures review can help in avoiding problems before they occur.
This article discusses some frequently asked questions with respect to the medical device excise tax and the current state of the law.
This column includes examples and scenarios from different states that illustrate various sales tax treatment approaches.
This article discusses how foreign corporations that generate income from intangible assets are affected by the economic nexus rules as well as the water’s-edge rules.
Factor presence nexus standards and market-based sourcing of services for sales factor purposes have gained steam in state legislatures. Learn more about this trend.
The private-equity group (PEG) space has become inundated with state income tax issues and traps for the unwary. This article illustrates this type of situation.
The growth of cloud technology means that what used to be clearly the sale of tangible personal property is now digital and challenging to classify for sales and use...