Religion and the Tax Code
In the U.S., religious practices have an unclear relationship to the tax code. Sam Brunson, a professor at Loyola University Chicago School of Law, has an idea to give some structure to the way policy...
7 Nov 201913min
The View From a Global Tax Chief: EY’s Kate Barton
Kate Barton has been navigating unprecedented change in tax systems around the planet since becoming EY’s global vice chair for tax and legal services in early 2018. Trade wars and Brexit are roiling ...
31 Okt 201921min
CECL: What You Need To Know About New Bank Accounting
A new U.S. accounting standard is about to make a huge difference in what banks’ financial statements and earnings look like—and for some of them, what their future lending practices could be. The sta...
24 Okt 201917min
How Are States Taxing the Income Called GILTI?
The federal tax on a category of income called GILTI—global intangible low-taxed income—has state-level implications for multinational businesses. Congress created GILTI to stop companies from shiftin...
17 Okt 201918min
ESG Investment Boom Spotlights Corporate Disclosure
It’s a major theme for a burgeoning number of investors: concern for sustainability and social values as drivers of financial decisions. That means boom time for ESG investing—driven by examination of...
10 Okt 201921min
India Tax Dispute Plays Out at International Court
Businesses are watching India closely as the Modi government cuts taxes and takes other steps to woo investors into the enormous market. One place to watch is the Hague, where a longstanding dispute b...
3 Okt 20198min
What Are Micro-Captive Insurers?
Micro-captive insurance companies play a useful role for relatively small businesses that need to insure risks they can't buy coverage for elsewhere. The businesses self-insure, setting up companies t...
26 Sep 201910min
Weed Shops Have a Cash Problem. Can States Make It Easier?
Wads of cash. That’s how owners of recreational marijuana businesses haul in their taxes, because big banks are reluctant to work with the industry while marijuana is still illegal under federal law. ...
19 Sep 201918min
