(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

Author: Internal Revenue Service

Publisher:

Published: 2021-03-04

Total Pages: 52

ISBN-13: 9781678085223

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Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)

Corporate Income Taxes under Pressure
Corporate Income Taxes under Pressure

Author: Ruud A. de Mooij

Publisher: International Monetary Fund

Published: 2021-02-26

Total Pages: 388

ISBN-13: 1513511777

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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

1040 Quickfinder Handbook
1040 Quickfinder Handbook

Author: Practitioners Publishing Co. Staff

Publisher:

Published: 2005-12-01

Total Pages:

ISBN-13: 9780764628252

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Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.

2017 State Business Tax Climate Index
2017 State Business Tax Climate Index

Author: Jared Walczak

Publisher:

Published: 2017-09-28

Total Pages:

ISBN-13: 9781942768128

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The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

2018 State Business Tax Climate Index
2018 State Business Tax Climate Index

Author: Jared Walczak

Publisher:

Published: 2017-10-17

Total Pages:

ISBN-13: 9781942768180

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The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.