Taxpayers may be subject to the risk that an IRS examination could increase (or create) a gift tax or estate tax liability many years after a gift is made. Practitioners can help clients limit this ...

Tax practitioners should be familiar with the special rules that apply and issues that can arise when an accounting method change is made while a taxpayer is under IRS examination.

Indonesia is urging companies to remove age limits in job ads, reflecting growing regulatory scrutiny of discriminatory labor practices in Southeast Asia’s largest economy.

Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate Building on previous FAD work in the tax administration field, this paper ...

This decision supersedes the earlier Cabinet Decision No. 56 of 2023 and provides clarity on the tax obligations ... Under the new guidelines, non-resident juridical persons are deemed to have a nexus ...