Many manufacturers and distributors ship their goods using “free on board” (FOB) shipping point terms, where title legally transfers at the time of shipment.

If you or your business have global connections, you will want to access the first quarter 2019 edition of the PKF Worldwide Tax Update. It is a compendium of notable tax changes from around the world, each followed by the commentary of PKF international tax professionals.

So, you’ve been lucky so far. Neither you nor your business has been compromised by cyber crime. Maybe Shakespeare’s warning [which basically applies to most life circumstances] can be your guide.

The U.S. Securities and Exchange Commission (SEC), through the Office of Compliance Inspections and Examinations (OCIE), has issued its 2019 Examination Priorities.

Gift tax returns are seductively simple. It’s not a long return, the template that the return requires be filled in does not seem particularly complex, so how hard can it be?