To secure a conviction against former President Donald Trump, the Manhattan district attorney must prove Trump’s personal involvement in a scheme where alleged tax fraud is subject to debate, says ASE Tax Policy & Administration‘s Andrew Sidamon-Eristoff.

For partnerships, amended Schedules K-1 are a thing of the past. A proper understanding of the process for administrative adjustment requests is critical for practitioners to avoid unintended consequences, says Todd Laney of Eide Bailly.

Disney puts itself in a position of strength by entering long-term contracts that limited the influence of a land board appointed by Gov. Ron DeSantis. But the new board still has plenty of power to regulate, control, and disrupt Disney World, says Florida attorney Jacob Schumer.

The Financial Accounting Standards Board’s recently released proposed guidance aims to “improve the accounting for and disclosure of certain crypto assets,” but there are still several unanswered questions, say Nik Fahrer and Anne Coughlan of FORVIS.

Notwithstanding a desire to make filing cheaper and simpler, should we ask the IRS to build, maintain, and support a free direct e-filing system? Enrolled agent Bob Kerr shares an overview of a task force to design such a system.

After President Gabriel Boric’s comprehensive tax reforms were rejected in the Chilean Congress, Ignacio Gepp of Puente Sur discusses whether the government may take a more pragmatic approach to reform going forward to provide much-needed tax revenue.

Congress has an oversight responsibility when it comes to tax programs in the US tax code. Taxpayers and voters are entitled to transparency when it comes to entitlement programs, says American University tax professor Caroline Bruckner.

Jane Mackay of Crowe reviews the most important measures outlined by the chancellor in the UK budget and considers whether they are enough to address the needs of the economy.

This week, our experts covered topics ranging from oral arguments in Polselli v. IRS to racial bias in the tax code. For a look at the latest commentary and analysis, check out our weekly roundup.

The collapses of Silicon Valley Bank and Signature Bank, and the near miss at First Republic Bank, didn’t stem from a single issue and don’t have simple solutions. A not-so-simple solution, however, is to hold firms liable for faulty audits and to ban consulting with and auditing the same client—full stop.

A recent study of 16 African nations’ tax systems concluded there was little concern for reducing gender inequality. Those who drive a broad gender justice agenda and those who advance the gender tax agenda may find common ground in analogous struggles—for US civil rights and for African anti-colonial independence.

Our Spotlight series highlights the careers and lives of tax professionals around the world. This week’s Spotlight is on Shannon Smith, who is partner in charge of international tax services at Eide Bailly in Boulder, Colo.

Our Spotlight series highlights the careers and lives of tax professionals around the world. This week’s Spotlight is on Brian Weaver, a partner at Stinson LLP who heads the firm’s tax credit and impact finance practice group in St. Louis.

Our Spotlight series highlights the careers and lives of tax professionals around the world. This week’s Spotlight is on Julie Wann, a member of Hoge Fenton Jones & Appel’s corporate, tax, and estates and trusts groups in San Jose, Calif.

Skadden has elected Melinda Gammello and Nazmiye Anna Gökçebay as partners in Washington, D.C., and New York, the firm said Wednesday.

Joe Adams has been named the chairperson of RSM’s international board, the firm said Wednesday.

Parr Brown has promoted Abbey Farnsworth and Adam Farnsworth to shareholders in Utah, the firm said Wednesday.