NYCPA News and Blogs

Some companies currently face two concurrent challenges—first, how to accelerate the utilization of otherwise…

For most Americans, social security retirement benefits typically represent 30 to 60% of their retirement income. Yet…

The New York State Tax Department has increased their audits involving federal tax issues.  This may be due to a reduction…

There has been a powerful evolution taking place over the last decade of international families utilizing the United States…

In 1981, the U.S. economy was in a recession, and research-and-development jobs were declining throughout the country. In…

Overview General Rule Partnerships A general partner pays SE tax on his or her share of the trade or business income of the…

Passive Foreign Investment Companies (PFICs) are still alive and kicking! The new law made only one structural change to the…

This article is the second in a two-part series about New York’s corporate nexus and apportionment rules. To read the…

Introduction Public Law 115-97 (the Act) provided a significant benefit to corporate taxpayers. While the highest marginal…