Sue Tuson

Sue Tuson

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With her advanced technical skills and experience with complex global businesses, Sue is known to be a creative & responsive international tax advisor.

What is your area of focus?

I work with clients on international tax solutions, working collaboratively with accounting and tax specialists around the globe through our affiliation with PrimeGlobal. I appreciate the challenges and opportunities involved with developing the types of international tax strategies which allow companies to maximize centers of profit and growth. With growing domestic competition, Clayton & McKervey has observed a definite cost/benefit for our clients doing business overseas, and capitalizing on new and developing markets. I lead a team that works directly with these types of business owners, providing recommendations on how to best structure operations globally to mitigate tax costs.

How long have you been at Clayton & McKervey?

Since 1997

What is the favorite part about your job?

I enjoy navigating the complexities of the ever-changing tax specialty, and watching businesses expand through an understanding of international tax.

Specializations

  • Structuring operations globally
  • Foreign tax credit utilization
  • Global tax rate minimization
  • International tax consulting and compliance
  • IRS and State of Michigan audit representation
  • Multistate tax planning and compliance
  • Tax treaty analysis
  • Mergers, acquisitions and reorganizations

Education

  • Master of Science in Taxation, Walsh College
  • Bachelor of Science in Business Administration, Accounting, Central Michigan University
  • U.S. International Tax Certificate, Association of International Certified Professional Accountants
  • U.S. International Tax: Core Concepts, Inbound and Outbound Transactions and Advanced Issues

US International Tax AICPA CIMAUS International Tax Inbound Outbound Transactions US International Tax Advanced Issues

Connections

  • American Institute of Certified Public Accountants, Tax Section
  • Michigan Association of Certified Public Accountants
  • PrimeGlobal

Articles by Sue Tuson

COVID-19, Tax & Assurance Guidance

State Tax Questions as We Move Back to Business

Posted on May 12, 2020 by

Sue Tuson
As businesses start to reopen, we look to the future imagining what the new “normal” will look like. During the crisis, most states have been taxpayer friendly, extending filing deadlines and payment due dates.

General, International Businesses, Tax & Assurance Guidance

International Investment Filing Date: BE-10

Posted on March 27, 2020 by

Sue Tuson
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.

International Businesses

Why Choose Michigan for Your Foreign Subsidiary?

Posted on March 10, 2020 by

Sue Tuson
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.

Client Accounting Services, Tax & Assurance Guidance

Impact of Revenue Recognition Changes for GAAP/IFRS on Tax Returns

Posted on February 17, 2020 by

Sue Tuson
The new revenue recognition standards under Generally Accepted Accounting Principles (GAAP) became effective for private companies for annual reporting periods beginning after December 15, 2018.

International Businesses

Global Expansion: Investing in a Subsidiary

Posted on January 17, 2020 by

Sue Tuson
Businesses are consistently evaluating how to stay competitive.   Global expansion may be the answer for a business to reach new markets, meet current customer needs, reduce costs, or find talent.

International Businesses

Considerations When Expanding Outside the U.S.

Posted on November 12, 2019 by

Sue Tuson
Establishing a subsidiary outside the U.S. presents tremendous opportunities and benefits. Succeeding in global markets requires significant time, energy and resources on the part of business owners and decision-makers.

Tax & Assurance Guidance

Wayfair: A Year Later

Posted on October 1, 2019 by

Sue Tuson
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].

International Businesses, Tax & Assurance Guidance

US Tax Treaty Updates Japan and Spain

Posted on September 9, 2019 by

Sue Tuson
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.

International Businesses, Tax & Assurance Guidance

US Reporting of Foreign Subsidiaries

Posted on August 28, 2019 by

Sue Tuson
Teresa Gordon
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...

General, International Businesses, Manufacturers & Distributors

Thinking of Expanding your Business Overseas?

Posted on July 18, 2019 by

Sue Tuson
Thinking of expanding your business overseas?  The first question is usually, “What’s the best way to start?  Should I set up an office immediately or use an independent contractor familiar with the country?”

International Businesses

Benefit for Exports: Foreign Derived Intangible Income Deduction

Posted on July 2, 2019 by

Sue Tuson
The 2017 Tax Cuts and Jobs Act (TCJA) has made C-Corporation status much more attractive to business owners, and the 21% flat tax rate has caused many to consider whether converting to a C-Corporation may be worth the switch.

International Businesses

Mandatory Government Survey—Survey of US Persons Service and IP Transactions with Foreign Persons

Posted on May 15, 2018 by

Sue Tuson
The US Department of Commerce Bureau of Economic Analysis (BEA) has issued a mandatory survey of select services and intellectual property transactions with foreign persons.

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