INSIGHTS AND RESOURCES

Impact of India’s new dividend withholding tax on U.S. investors

Impact of India’s new dividend withholding tax on U.S. investors

Recent changes by Indian tax authorities on taxing dividend distributions may impact U.S. investors’ repatriation of earnings.
Dotted lines to data equal despair

Dotted lines to data equal despair

Data is key to organization success. Transformation of an organization requires the dots to be connected in order to be successful.
Even a 50-50 Senate would mean uncertainty for Joe Biden’s tax plan

Even a 50-50 Senate would mean uncertainty for Joe Biden’s tax plan

Joe Biden’s tax plan will face challenges from a divided Senate, but there is a potential path to enacting at least some changes.
Tax Summit Week 2020 Covered Ground

Tax Summit Week 2020 Covered Ground

A recap of presentations, top questions and highlights from virtual sessions held at the 2020 RSM annual tax summit.
IRS issues procedures to apply bonus regulations retroactively

IRS issues procedures to apply bonus regulations retroactively

Procedural guidance provides taxpayers with an opportunity to apply bonus depreciation regulations retroactively and reconsider elections.
SEC simplifies the exempt offering framework

SEC simplifies the exempt offering framework

The SEC recently issued a final rule to address difficulties and confusion in applying the exempt offering framework.
IRS issues final regulations for sales of partnership interests

IRS issues final regulations for sales of partnership interests

Final section 864(c)(8) regulations clarify rules for foreign partners with ECI from transfers of partnership interests.
What’s top in tech with food and beverage companies?

What’s top in tech with food and beverage companies?

RSM study examines top digital applications and technologies used by middle market food and beverage businesses. Check out our infographic.
What’s top in tech with food and beverage companies?

What’s top in tech with food and beverage companies?

RSM study examines top digital applications and technologies used by middle market food and beverage businesses. Check out our infographic.
2020 state and local tax legislative recap

2020 state and local tax legislative recap

State tax planning opportunities to consider in light of COVID-19, the resulting economic crisis and evolving tax laws and regulations.
The state of automation

The state of automation

Learn how automation is rapidly evolving and creating value for organization by increasing efficiencies during this live webcast.
Understanding the qualified small business stock gain exclusion

Understanding the qualified small business stock gain exclusion

Section 1202 could provide small business investors with a complete exemption of gain realized from the sale of QSB stock.
Division of Investment Management addresses accounting matters

Division of Investment Management addresses accounting matters

The Chief Accountant of the SEC Division of Investment Management recently addressed certain financial reporting matters.
FASB Codification improvements

FASB Codification improvements

A recent FASB ASU makes minor technical corrections and clarifications to the Accounting Standards Codification.
Proposal to clarify scope of reference rate reform guidance

Proposal to clarify scope of reference rate reform guidance

A recent proposed ASU would clarify the scope of ASC 848 with respect to certain transitions in the derivatives market.