After issuing a series of taxpayer-friendly rulings, the IRS recently issued guidance limiting the scope of section 1202. Section 1202 is the tax provision that enables taxpayers to exclude capital gain on the sale of qualified small business stock (QSBS) if certain conditions are met. As summarized in a prior article, section 1202 allows individuals
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Thanks to some rigorous studies in recent years, we now know that social isolation is a key factor in predicting early mortality. In fact, it is more closely linked to mortality than obesity or high cholesterol. However, social isolation cannot be defined simply as living alone. In fact, more people live alone today than ever before, not just in
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Silvergate Capital CEO Alan Lane told CNBC on Monday the bank holding company hopes to launch a stablecoin by the end of this year, following its acquisitions of assets and intellectual property from Mark Zuckerberg’s beleaguered cryptocurrency project. The California-based financial firm, which through its subsidiary Silvergate Bank operates the crypto-focused payments platform Silvergate Exchange
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JohnnyGreig | E+ | Getty Images Embracing diversity is good for business. More diverse companies, both at board level and throughout the workforce, can outperform on financial metrics such as return on equity and higher earnings per share. They can also generate higher returns compared to their indices, according to GS Sustain 2020. Moreover, embracing
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The Tax Cuts and Jobs Act introduced a dividends received deduction (DRD) in new section 245A. Among its provisions was a disallowance of credits or deductions for foreign taxes paid on dividends eligible for the DRD. New regs clarify the operation of the disallowance. Published on January 4, T.D. 9959 includes new reg. section 1.245A(d)-1(a)–(e). The rules disallow a foreign tax
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Overlooked but simple UK VAT reliefs that can ease your cash flow Organizations can always benefit from an improved cash-flow position and given the current pressures on businesses arising from COVID-19 and disruptions to supply chains, this year is no exception. This article provides a reminder of some well established but often overlooked UK VAT
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