Recent GST changes simplify post-sale discounts via Credit Notes, mandate invoice-wise TDS reporting in GSTR-7, impose a 3-year limit on filing old returns, and introduce electronic filing for GSTAT ...

Limitations on transactions between related parties include restrictions on installment sales of property and potential ...

In 2023, the Securities and Exchange Commission (the “SEC”) adopted amendments and issued guidance to modernize the rules governing beneficial ownership reporting under Sections 13(d) and 13(g) of the ...

The IRS on Wednesday issued final regulations ( T.D. 10034) that remove the associated property rule and similar rules from regulations under Sec. 263A (f) regarding interest capitalization ...

An expert Q&A on the US Patent and Trademark Office’s (USPTO’s) 2025 guidance memoranda addressing the Patent Trial and ...

AICPA members in tax practice must adhere to the updated Statements on Standards for Tax Services, including in their use of ...

While the Trump Administration tries to give California’s high speed rail money to other states, the state legislature gave ...