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An accrual-basis taxpayer normally takes deductions for expenses in the year the item accrues. But when the expense accrued by the taxpayer is owed to a related party who uses the cash basis of ...

Suppose you are an avid fan of the English Premier League (the “EPL”) like I am. In that case, you have likely heard or read about the ensuing arbitration between Manchester City Football Club and the ...

Many tax professionals misunderstood the rules governing IRC section 1031 tax-deferred exchange transactions between related parties. This is not surprising since the IRS’s intentions had been unclear ...

The adjudicating authority held that omission of related party disclosures violated statutory audit obligations. The key ...

Related party transactions continue to represent a challenging issue for SMSF trustees. In the December 2011 National Tax and Liaison Group (NTLG) Superannuation Technical Sub-Group meeting, the ...

Following an easing of the superannuation borrowing prohibition, interest around how the provisions may allow self-managed superannuation fund (SMSF) trustees to acquire property assets (often from ...

Sociedad Quimica Y Minera SA (SQM) has released an update. Sociedad Química y Minera de Chile S.A. (SQM) has updated its policy on transactions with related parties, aiming to streamline its ...

Aug 4 (Reuters) - India's markets regulator on Monday proposed that low-value transactions between interconnected entities, or "related parties", no longer need to be disclosed and that only some of ...