April 2019 | Volume XXX | Issue 1
A New Goodwill Paradigm
A thought-provoking discussion concerning the transfer pricing consequences of the broadly redefined terms “goodwill” and “going concern” under U.S. tax reform.
A Rule With Many Interpretations
A review of the Thermo Design Insulation Ltd. case that illustrates how the interpretation of sales tax legislation is no easy task. Frequently, differing views on the objective of a particular provision and how it may apply to various business transactions exist, which can make it difficult for taxpayers to comply with the rules.