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ユニタリー・ビジネス判定の実務 ― 米国吉野家 vs カリ フォルニア税務当局 ― The Yoshinoya West Case Revisited: Unitary Tax Risks and California’s AB 1790
International Services

ユニタリー・ビジネス判定の実務 ― 米国吉野家 vs カリ フォルニア税務当局 ― The Yoshinoya West Case Revisited: Unitary Tax Risks and California’s AB 1790

By Chikara “Ricky” Nagano

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カリフォルニア州 Water’s-Edge Election 制度廃止の行方 ― AB1790の最新動向 ― The Future of Californiaʼs Waterʼs-Edge Election ―An Update on AB 1790―
International Services

カリフォルニア州 Water’s-Edge Election 制度廃止の行方 ― AB1790の最新動向 ― The Future of Californiaʼs Waterʼs-Edge Election ―An Update on AB 1790―

By Chikara “Ricky” Nagano

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Entering the U.S. Market: Strategic Tax and Structuring Insights for International Businesses
International Services

Entering the U.S. Market: Strategic Tax and Structuring Insights for International Businesses

By Andrea Fantozzi

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2026年FIFAワールドカップは、米国の税制についてどのような側面を浮き彫り にするのでしょうか？What does the 2026 FIFA World Cup reveal about U.S.
International Services

2026年FIFAワールドカップは、米国の税制についてどのような側面を浮き彫り にするのでしょうか？What does the 2026 FIFA World Cup reveal about U.S.

By Chikara “Ricky” Nagano

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Intercompany Loan Conversions and Forgiveness – Tax Considerations for U.S. Subsidiaries of Foreign Parent Companies
International Services

Intercompany Loan Conversions and Forgiveness – Tax Considerations for U.S. Subsidiaries of Foreign Parent Companies

By Andrea Fantozzi

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Quality of Earnings Report（収益の質：QoEレポート）とは何か
International Services

Quality of Earnings Report（収益の質：QoEレポート）とは何か

By Chikara “Ricky” Nagano

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Investing in the U.S. From Strategy to Execution—What CFOs Need to Know Before Landing
International Services

Investing in the U.S. From Strategy to Execution—What CFOs Need to Know Before Landing

By Andrea Fantozzi

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Sales & Use Tax in E‑commerce and the Use of Software Solutions (Eコマースにおける売上使用税とソフトウェアの活用)
International Services

Sales & Use Tax in E‑commerce and the Use of Software Solutions (Eコマースにおける売上使用税とソフトウェアの活用)

By Chikara “Ricky” Nagano

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Navigating Domestic and International Tax Compliance for Athletes
International Services

Navigating Domestic and International Tax Compliance for Athletes

By Arvinder Matharu

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Prager Metis is a top international advisory and accounting firm with over 100 partners and principals, more than 600 team members, and twenty-six offices worldwide, including New York, New Jersey, California, Florida, Nevada, North Carolina, Virginia, Cayman Islands, London, UK, Chennai, India and the Metaverse. An affiliate of Prager Metis International.

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