An "automatic change" is a change in method of accounting for which the taxpayer is eligible under Section 5.01(1) of Rev. Proc. 2015-13 for requesting the IRS commissioner's consent for the requested ...

Tax teams that centralise and automate their pillar two data will have a much easier time during reporting season, says Hank ...

On April 22, 2024, the Office of Management and Budget (OMB) released significant revisions to Title 2 of the Code of Federal ...