Relief with International Tax Deductions

Posted by Sue Tuson on August 19, 2020

The Tax Cuts and Jobs Act (TCJA) of 2017 provided a benefit for corporations that export goods or services by creating a foreign-derived intangible income deduction (FDII), also referred to as a section 250 deduction.


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COVID-19 Relief: Executive Orders

Posted by Sue Tuson on August 12, 2020

The news over the past few weeks has been filled with stories about the failed attempts of Congressional leaders and the White House to agree upon new COVID-19 relief legislation.


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New Nexus Standards for Remote Sellers

Posted by Sue Tuson on July 23, 2020

Most equipment manufacturers in manufacturing-friendly states like Michigan take it for granted that equipment used in manufacturing is exempt from sales tax in other states. Much to their unhappy surprise, it is not the case in all states!


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International Investment Filing Date: BE-10

Posted by Sue Tuson on March 27, 2020

Every five years, the U.S. Department of Commerce Bureau of Economic Analysis (BEA) requires that people with certain investments abroad file a survey.  The mandatory survey is based on investments held at the end of the 2019 fiscal year.


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Why Choose Michigan for Your Foreign Subsidiary?

Posted by Sue Tuson on March 10, 2020

When making the strategic decision to expand a business into the U.S. it’s important to carefully plan for the various challenges inherent in the process. Strategic issues such as supply chain development, vendor management, and production optimization.


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Wayfair: A Year Later

Posted by Sue Tuson on October 1, 2019

It’s been over a year since the US Supreme Court’s ruling in South Dakota v Wayfair[1]overturned the long-standing physical presence standard for imposing a sales and use tax collection responsibility.  Wayfair overturned the requirement for a physical presence in a state that was established in the 1992 case, Quill Corporation v North Dakota[2].


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US Tax Treaty Updates Japan and Spain

Posted by Sue Tuson on September 9, 2019

Long-awaited treaty protocols, signed in 2013, were finally ratified in July 2019. The protocol with Japan entered into force on August 30, 2019, provides amendments to the 2003 tax treaty. The protocol with Spain is due to enter into force on November 27, 2019, and provides for the amendments to the 1990 treaty.


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US Reporting of Foreign Subsidiaries

Posted by Sue Tuson and Teresa Gordon on August 28, 2019

The IRS continues to increase scrutiny of the reporting requirements applicable to foreign persons and U.S. companies with foreign transactions. It is important to fully understand these U.S. obligations because failure to report...


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Tax Reform Benefits for Corporate Exporters

Posted by Sue Tuson on April 24, 2018

The Tax Cuts and Jobs Act created a deduction for Foreign-Derived Intangible Income (FDII). The name of this deduction is misleading, it is actually a deduction against qualifying export income after a routine rate of return.


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Basics of an IRS Audit

Posted by Sue Tuson on February 2, 2018

When a taxpayer is notified by the IRS for a tax return audit, the first reaction may be panic or fear. Understanding the audit process …


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Cross-Border Taxation Update

Posted by Sue Tuson on May 25, 2017

The IRS announced 13 audit campaigns last March.  Included in the campaign is an effort to increase voluntary compliance for Form 1120-F Non-Filers.  Form …


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India Withholding Taxes

Posted by Sue Tuson on April 26, 2016

US companies doing business with Indian entities may be subject to withholding taxes at the time the customer makes the payment. Generally, withholding occurs on …


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Repair Regulations

Posted by Sue Tuson on September 12, 2013

The IRS has attempted to clarify what was once a very ‘grey area’ for taxpayers by issuing T.D. 9564. These temporary regulations have given businesses …


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Moving Expenses

Posted by Sue Tuson on January 3, 2012

Whether relocating employees to another state or overseas, employers often pay for all or part of the expenses associated with the move. Costs covered by …


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Doing Business in Canada

Posted by Sue Tuson on February 2, 2009

Many companies do not realize that venturing into Canada to do business may result in some unexpected tax consequences. Long before you commit to that …


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Suzanne Tuson

Shareholder, International Tax

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