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    Tax Alert Return to work incentives
    On March 11, 2021, the U.S. federal government enacted the American Rescue Plan Act of 2021 to assist state governments with the public health emergency caused
    Global business pulse Global business pulse
    Global business pulse
    Audit Article ASU 2021-05: Lessors’ accounting for certain leases with variable payments
    The Financial Accounting Standards Board recently issued ASU 2021-05 to amend ASC 842 so that lessors are no longer required to recognize a selling loss upon
    Tax Article Do’s & don’ts for the 2021 tax season
    This second tax season during a global pandemic has begun to feel a little like a return to some sense of normalcy for our clients. Each tax season is a
    Advisory Article Internal audit in the cloud
    The critical role of internal audit in cloud security.
    Freight expectations Freight expectations: a striking rise in international ambitions
    Six months ago, our global research led us to conclude that there was a ‘once in a generation’ opportunity for businesses to grow internationally. Normal
    Tax Alert Recent legislative developments for individual investors in Puerto Rico
    For many years, there has been plenty of public discussion around incentives available to resident individual investors (“RII”) that relocate to Puerto Rico,
    Puerto Rico Doing business in Puerto Rico
    If you are planning to do business in Puerto Rico, information on the legal, accounting and tax framework are essential to keep you on the right track.
    Tax Insight 5 Tax matters you should consider before relocating to Puerto Rico
    For the past decades, the Government of Puerto Rico has been offering different tax benefits and incentives to local and foreign business entities that either
    Advisory Article Manage your evolving third-party risks
    Third party resources, components, and goods are critical for many organizations to deliver consistent and high-quality performance. But it is hard for these
    Tax Alert Back to School tax free periods
    The Puerto Rico Treasury Department announced the dates of the back-to-school tax free periods for the fiscal year 2021-2022. The back-to-school tax free
    Tax article Guidelines to proposed regulations on auto and reimbursed expenses
    The Puerto Rico Treasury Department published a new proposed regulation to amend Articles 1031.02(a)(33)-2, 1033.07(a)(3)(G)-1, 1033.07(a)(3)(G)-2,
    Audit Article Identifying a business combination
    Under the guidance in ASC 805, an entity applies the acquisition method of accounting when it acquires a business or a not-for-profit activity.
    Tax Alert Postponement in the requirement for the SUT exemption on commercial rent
    The emergency caused by COVID-19 has forced the Puerto Rico Treasury Department to work with reduced personnel and to focus its efforts on addressing the
    Audit Article Short-term lease accounting
    On June 3, 2020, the FASB issued Accounting Standards Update 2020-05, Effective Dates for Certain Entities, to defer for certain entities the effective dates
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