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Bringing together professionals from tax jurisdictions around the world, PKF International Limited has codified recent tax changes by country for those individual and business clients with multi-national connections.

The hopes of foundation managers for tax reform of the net investment income excise tax were again dashed when Congress late last year failed to enact the proposed simplification of the excise tax to a flat tax of 1.4%

Not-for-profit organizations with calendar year-ends are required to implement the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities for the year ended December 31, 2018.