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ASC 740: Stock-Based Compensation

State income taxes are generally deductible expenses for federal tax purposes, so they impact accounting for income taxes under ASC 740.

ASC 740 Interim Reporting

Learn how to navigate ASC 740’s interim reporting rules and allocate tax expense to quarterly financial statements.

ASC 740: State Income Tax Provision

State income taxes are generally deductible expenses for federal tax purposes, so they impact accounting for income taxes under ASC 740.

ASC 740: Foreign Tax Provision

Accounting for income taxes under ASC 740 is evolving due to changes in how federal and foreign governments levy taxes on worldwide income.

Foreign Tax Credit [INTL]

Learn how the availability and mechanics for claiming foreign tax credit can var­­y among tax systems throughout the world.

Permanent Establishment (PE) [INTL]

Learn how a permanent establishment (PE) is defined and what types of locations do and do not qualify as fixed places of business, under the OECD model, for the purpose of determining a PE.

How to calculate the ASC 740 tax provision

Understand the ASC 740 tax provision, how to calculate the provision for income tax, and how tax provision software can help practitioners.

How to account for NOLs and credits under ASC 740

Understand how NOLs and tax credits affect the ASC 740 provision for income taxes and how tax provision software can help account for NOLs and credits.

Base Erosion and Anti-Abuse Tax (BEAT)

Review details of the final regulations for the base erosion and anti-abuse tax (BEAT), which was enacted as part of the 2017 Tax Cuts and Jobs Act.

Cryptocurrency Taxation Regulations

Learn how to navigate the complex nuances of cryptocurrency tax law at the federal, international, and state levels.
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