Page 286 - TaxAdviser_2022
P. 286
TAX CLINIC TAX CLINIC
Practical advice on current issues.
Editor:
Mary Van Leuven, J.D., LL.M.
In This Department
EMPLOYEE BENEFITS & GROSS INCOME
PENSIONS ‘Swag bags’ are back: Influencers
Social Security concerns for and noncash compensation; p. 18.
remote workers and international
assignees; p. 7. PROCEDURE &
ADMINISTRATION
FOREIGN INCOME & Early signs from Treasury on the
TAXPAYERS scope of digital asset cost basis
No employer refund for tax reporting; p. 19.
payments made on employee’s
behalf; p. 9. STATE & LOCAL TAXES
Tennessee taxation of passthrough
OECD DEMPE and risk guidance in entities; p. 21.
the US; p. 12.
TAX ACCOUNTING
Secondary transfer-pricing Foreign tax credit: Changing from
adjustments; p. 14. cash to accrual basis; p. 24.
Transfer pricing and MAP:
Common traps for the unwary;
p. 16.
The information in these articles is not intended to be “written advice
concerning one or more federal tax matters” subject to the require-
For additional information about ments of Section 10.37(a)(2) of Treasury Department Circular 230
these items, contact Ms. Van because the content is issued for general informational purposes only.
The information is of a general nature and based on authorities that are
Leuven at 202-533-4750 or subject to change. Applicability of the information to specific situations
mvanleuven@kpmg.com. should be determined through consultation with your tax adviser. The IMAGE BY PIXEL_DREAMS/ISTOCK
articles represent the views of the author or authors only, and do not
Contributors are members of or necessarily represent the views or professional advice of KPMG LLP.
associated with KPMG LLP.
6 June 2022 The Tax Adviser
