The problems of tax evasion and tax avoidance are as old as taxes themselves. Between
2015 and 2016 alone, many US multinational corporations were involved in tax disputes with …

The need for data mining in the auditing field is growing rapidly. As the online systems and
the hi-technology devices make accounting transactions more complicated and easier to …

… g 52- é profession has ignored it. One current prob 8 g A lem with free cash flow is that it has
a é 5 Q g … As a result, differ "é ><' 8 g 3 3 g g at ent users may be usrng different defimtions fi …

Ph. D., CPA, is an assistant professor of accounting at Montclair State University in Upper
Montclair, New Jersey. nternet commerce has become the star of the new economy. Its sudden …

… By James GS Yang ProfessorJames Yang investigates the emerging issues concerning …
(G) In 2008, the concept of physical presence started to evolve. New York state legislature …

Investment income tax planning requires informed, strategic choices. One must determine
the amount of qualified dividends and net long-term capital gain to be included in investment …

A loss sale of stock allows investors to take a capital loss deduction. However, it has always
been unclear whether it is advisable for individual investors to engage in loss sales of stock …

A. SEDDIK MEZIANI, Ph. D., is Professor of Finance at Montclair State University, Montclair,
New Jersey, USA He is a world-class expert in exchange-traded funds. He specializes in …

Snce its birth in 1967 in Brazil, the value-added tax (VAT) has become an integral part of the
global taxing system. Now there are more than 100 countries, that have implemented the …

The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the federal tax rates for
dividends and long-term capital gains The changes brought about by the act will significantly …