Roger Russell is a senior editor at Accounting Today. He focuses on tax developments and compliance, and professional liability issues affecting CPAs. He is a tax attorney and has been a researcher and analyst at several major tax publishing companies.
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In a case that could have repercussions for the taxation of professional athletes, the Supreme Court of Ohio handed down a ruling that provoked a response citing the New England Patriots Deflategate scandal.
May 13 -
Companies with non-U.S. earnings parked overseas should start contemplating what they will do with the money if tax repatriation legislation is passed.
May 7 -
PricewaterhouseCoopers latest Trendsetter Barometera quarterly survey of top executive officers at privately held U.S. businesseshas something positive in it for everyone, according to Ken Esch, the PwC Private Company Services partner who conducted the survey.
May 1 -
Ideas for tax reform abound, though the prospects are not as bright as they once were.
April 28 -
An OECD initiative on tax evasion is causing ripples around the world
April 27 -
In a case of first impression before the Delaware Chancery Court, the defense of in pari delicto was applied in favor of an auditor/accounting firm to defeat claims brought by the receiver of several insolvent insurance companies.
April 23 -
The business tax system today is inefficient, overly complex, and too riddled with loopholes, said Mark Mazur, assistant secretary for tax policy at the U.S. Department of Treasury.
April 21 -
Its no surprise that tax rates affect economic behavior.
April 16 -
As the pace of serious discussions on tax reform picks up, it is evident that small businesses and global multinationals are making their voices heard, while the middle market is getting lost in the shuffle.
April 9 -
Uncovering the multiple ways that your firm is vulnerable to liability claims
April 1 -
A recent Tax Court case found a taxpayer liable for a trust fund recovery penalty over the unpaid employment taxes of a partnership of which he was no longer a partner.
March 31 -
As we get into the final stretch of filing season, it is fulfilling the predictions made at the start.
March 30 -
Although Republicans are outlining a proposal to provide an off ramp for states and consumers to exit the Affordable Care Act, and the Supreme Court is hearing oral arguments on a legal challenge to the federally-operated health exchange, state exchanges have been up and running.
March 26 -
If a taxing entity changes its tax law to retroactively include a transaction, should the hapless taxpayer be bound by the new rule?
March 26 -
A federal appeals court has sided with the Internal Revenue Service in a case involving a war resister who refused to pay taxes.
March 23 -
Selling an accounting practice is a once-in-a-lifetime experience for most practice owners. There is much time, energy and money invested in an accounting practice, so finding the right buyer is crucial. Since it is such a rare event, sellers should be educated about some of the key misconceptions about the process.
March 20 -
Although tax reform remains a top priority for the business community, tax executives are not optimistic a bill will reach President Obamas desk this year.
March 19 -
Tax reform, if it happens in the next two years, will occur in incremental steps rather than as a comprehensive package.
March 12 -
Properly classifying workers is a growing issue
March 8 -
Tax business is booming this season, and problems are rarer than ever
March 8
