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Member Articles


The Tax Rules for Donating Artwork to Charity

If you’re an art collector, you may wonder about the tax breaks available for donating a work of art to charity. Several different tax rules may come into play in connection with such contributions. Basic rules Your ...

Ohio Allows Retailers to Deduct Sales Tax on Bad Debts from Private Label Credit Cards

On December 27, 2022, Ohio Governor Mike DeWine signed HB 223 into law, expanding the ability of vendors to deduct sales tax for bad debts. The bill impacts businesses, such as retail stores, that offer store-branded cre ...

Spain Introduces a Plastic Tax for Non-reusable Packaging

The Spanish legal system transposed Directive (EU) 2018/851 through the entry into force of Law 7/2022 (LRSC) “to promote a circular economy by revising the current regulations on waste and contaminated land”, and th ...

Important Update: Underused Housing Tax Return Filing Extension to October 31, 2023

On March 27, 2023 Canada Revenue Agency (“CRA”) granted an extension of time to file UHT returns to October 31, 2023. The CRA official announcement (see https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips ...

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