State and Local Tax (SALT) | | Sep 12, 2013
The enactment of the Small Business Job protection Act of 1996 expanded the differences in grantor trust rules for foreign and domestic trusts. At the same time, it narrowed the distributable net income (DNI) computation rules for foreign trusts. These changes leave little room for interpretation-with one major exception. Professionals are still debating if a foreign trust can carry over a net capital loss for the current year.
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Join us for a practical, executive‑level webinar designed for finance leaders navigating U.S. market entry. The session focuses on the critical decisions CFOs must address before investing in the United States, from governance and financial readiness to execution risk and state‑level incentives.
先月の衆議院選挙で歴史的大勝を収めた高市早苗首相は、国民生活を圧迫する物価上昇や家計負担への対応策として、「消費税減税」を重要政策の一つとして位置づけている。とりわけ、食料品に対する軽減又は時限的な税率引下げは、家計支援策として国会でも議論の俎上に載せられている。こうした政治・
For nonprofit organizations, accounting should be more than an administrative task; it should be a strategic asset.
Not-for-profit organizations measure success by impact, but delivering that impact depends on strong, transparent, and adaptable financial operations.
前回のニュースレターでは、トランプ税制 One Big Beautiful Bill Act（OBBBA） における個人所得税改正を取り上げた。
The Employment Rights Act 2025 represents one of the most significant overhauls of UK employment law in a generation.
