Latest COST Conscious ISSUE 24-06; March 22, 2024 Travel Approval Requirements – Business travel is making a steady comeback after the pandemic as organizations have resumed in-person meetings and events. As companies continue their post-Covid recovery, many are requiring a higher level of accountability and transparency as they manage their travel budgets and are revisiting their travel policies and travel approval processes. What does your comp
Latest Legislative Alert ISSUE 24-13; March 26, 2024 Maryland Mandatory Worldwide Combined Reporting Bill Goes to Conference Committee; COST Joins Coalition Letter Urging Virginia Governor to Retain Exemption for Business Purchases in Budget
Latest Practitioner Connection ISSUE 24-06; March 15, 2024 South Carolina Enacts Standards for Forced Combination – Legislation (S.B. 298) enacted on March 11 in South Carolina provides that the Department of Revenue may only force a corporate taxpayer to file a unitary combined return when it finds that the taxpayer’s intercompany transactions lack economic substance or are not at fair market value. Judicial review of the Department’s determination is de