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TOPICAL CONTENTS

EMPLOYEE BENEFITS &
PENSIONS

7 Social Security concerns for remote
workers and international assignees

FOREIGN INCOME &
MIDDLE RIGHT: PHOTO BY GOPIXA/ISTOCK; BOTTOM LEFT: IMAGE BY HAPPYPHOTON/ISTOCK; BOTTOM RIGHT: IMAGE BY OMERSUKRUGOKSU/ISTOCK TAXPAYERS
TOP LEFT: PHOTO BY REDGOLDWING/ISTOCK; TOP RIGHT: PHOTO BY ALEXSECRET/ISTOCK; MIDDLE LEFT: PHOTO BY VUDHIKUL OCHAROEN/ISTOCK;
9 No employer refund for tax payments GAINS & LOSSES PROCEDURE &
made on employee’s behalf 48 Dispute remains over whether couple ADMINISTRATION
12 OECD DEMPE and risk guidance sold house due to poor health 19 Early signs from Treasury on the
in the US scope of digital asset cost basis reporting
GROSS INCOME

18 ‘Swag bags’ are back: Influencers STATE & LOCAL TAXES
and noncash compensation

INTEREST INCOME &
EXPENSE
26 A strategy to raise a business’s
interest limitation
21 Tennessee taxation of passthrough
LLCs & LLPs entities
14 Secondary transfer-pricing
42 Payments to LLC members for
adjustments
services
PERSONAL FINANCIAL
PLANNING

38 Considerations for philanthropic
vehicle decisions

PRACTICE MANAGEMENT TAX ACCOUNTING
34 Show value, add value, and bring 24 Foreign tax credit: Changing from
value: Part 2 cash to accrual basis

Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute
of Certified Public Accountants, the Tax Division, or its other divisions and committees. This publication is designed to provide
accurate and authoritative information on the subjects covered. It is sold, however, with the understanding that the publisher,
16 Transfer pricing and MAP: editors, and authors are not engaged in rendering legal, accounting, or other professional service. If specific tax advice or
other expert assistance is required, the services of a competent professional person should be sought. The information in this
Common traps for the unwary publication is not intended or written to be used as, and cannot be used as or considered to be, written tax advice, and should
not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing,
46 Foreign tax credit requires or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other
purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online,
consistency www.proquest.com.

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