IRS Releases Second Draft of Form 1065 K-2 & K-3 Instructions

National Tax Advisory Group | Prager Metis | Dec 16, 2022

On December 2, 2022, the IRS released a revised draft of Schedule K-2 & K-3 (Form 1065) instructions updating their previous release from October 26.  The most significant change is seen in the domestic filing exception.  Click here to read more

2023-02-21T09:49:35-05:00

PEがなくても州税は課税される?Amazon FBAとネクサスの落とし穴 No PE, Yet Still Taxable? The State Tax Nexus Trap of Amazon FBA

本記事では、Amazon FBA、州税上のネクサス(課税接点)、経済的ネクサス、米国の税務コンプライアンス、国境をまたぐ課税、および国際税務プランニングが、貴社のビジネスにどのような影響を及ぼし得るかについて解説します。 This article explores how Amazon FBA, state tax nexus, economic nexus, U.S. tax compliance, cross-border taxation, and international tax planning can impact your business.

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