Tax Cuts and Jobs Act
Tax on Nonprofits Could Snare Companies, Too
A new excise tax on executive pay at tax-exempt entities may also apply to their affiliated for-profit companies, IRS guidance suggests.
Is Tax Reform Spurring Companies to Use Robots?
Two provisions of the Tax Cuts and Jobs Act may have more companies deciding to replace real workers with mechanical ones.
Companies’ Stated Cash Intentions Merit Skepticism
Treasury and finance professionals say they'll deploy more of their cash this quarter — but they've said that before, and often.
Has the TCJA Actually Helped Companies?
The overall financial impact of the Tax Cuts and Jobs Act is difficult to calculate and may be viewed differently by optimists and skeptics.
Top Issues for Boards Heading Into 2019
Board diversity, corporate culture, and sexual harassment will be among the key discussion topics for corporate directors next year.
M&A Activity Expected to Rise Again in 2019
Despite trade and tariff tensions, three-quarters of U.S. corporate executives expect to close more and larger deals next year than they did in 2018.
Report Details Ubiquity of Non-GAAP Metrics
Some findings seem to support allegations that companies are practicing "earnings management."
Is Sustainability Fading from Board Agendas?
If news events in 2017 swayed directors to more highly value sustainability disclosures, the effect has apparently worn off in 2018, a study suggests.
Tax Cuts Impacting Board Decisions: Survey
A survey from BDO said corporate directors are reevaluating launching new businesses as they conduct reviews of their firms' total tax liabilities.
What’s Up with M&A in the Age of Tax Reform?
While M&A activity is strong this year, quantifying how much of it is driven by the Tax Cuts and Jobs Act requires a nuanced analysis.
Tax Officers Take On New Role as Communicators
Complexities of the Tax Cuts and Jobs Act require chief tax officers to clearly explain its provisions to companies' management teams and boards.