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8 May 2024, 1:45 am by Katelynn Minott, CPA & CEO
S corporations, or S corps, are pass-through entities — businesses that “pass” taxation down to individuals within the organization rather than paying corporate taxes. [read post]
7 May 2024, 1:23 pm by Adam Levitin
Let me adumbrate a few of them:  (1) Good faith. [read post]
7 May 2024, 8:31 am by Kaitlin Schoberl
The lawsuits allege that leading global yacht broker’s associations, among other entities, are exploiting boat sellers with exorbitant sales commissions upward to 10%. [read post]
This note summarises ten key issues enterprises active in the EU should know about the Directive. 1. [read post]
6 May 2024, 10:30 pm by David Nagode
If priority is to be given to Commission duties over party commitment (Article 10(1) Commission Guidelines), then Commissioner candidates are hardly going to act in their neutral and professional capacity, if that would simultaneously mean kicking away the ladder that puts them in their current position. [read post]
5 May 2024, 6:44 pm
”[3]More specifically, the SNSO creates 39 offences in five categories: treason, sedition (including insurrection, incitement to mutiny and disaffection, and acts with seditious intent), sabotage, external interference (referring to foreign entities), and theft of state secrets and espionage. [read post]
4 May 2024, 7:00 am by Mark Ashton
Turning back to the business tax returns, on the revenue side a common game is for cash basis tax entities to defer income by delaying cash receipts. [read post]
3 May 2024, 6:30 am by Guest Blogger
  Likewise, the characterization of cannabis as a health hazard does not mean that it is, in fact, dangerous or that is does not offer significant medicinal benefits. [read post]
The CRR amended framework will become applicable on 1 January 2025, and the amended CRD framework approximately in Q4 2025. 4. [read post]
29 Apr 2024, 9:01 pm by renholding
Background As we discussed in a prior alert memorandum, President Biden signed the CIRCIA into law on March 15, 2022.[1]  The Act provides that certain entities in critical infrastructure sectors (“Covered Entities”) must report certain substantial cyber incidents (“Covered Cyber Incidents”) and payments associated with ransomware attacks to CISA within 72-hour and 24-hour timeframes, respectively. [read post]
28 Apr 2024, 9:03 pm by News Desk
Some of the significant violations are as follows: 1. [read post]
25 Apr 2024, 11:28 pm by Adeline Chong
One of them considers the ‘appropriate court’ ground for service out of jurisdiction provided in Order 8 rule 1(1) and touches on the location of cryptoassets; the other is on Order 8 rule 1(3). [read post]
23 Apr 2024, 4:27 pm by Seth Hilton
 Commercial entities and other non-LSEs will also have an opportunity to express interest in specific projects. [read post]