KPMG Tax Publishes

Recent and archived KPMG authored articles on tax topics

KPMG Tax professionals share their knowledge about and contribute to the discussion of important tax topics by publishing in industry journals. Reprints of their articles are cataloged here.

Recent articles

Mandatory Disclosure Rules in the European Union and Mexico
October 2, 2020 | In this article, the authors focus on the Action 12 of the OECD BEPS project, mandatory disclosure rules (MDR) to improve global tax transparency, and specifically on the MDR regimes of the European Union (including the United Kingdom) and Mexico. The two regimes illustrate the potential breadth of MDR and signals the challenges that multinational taxpayers will face as MDR proliferates in various forms. | Tax Management International Journal
INSIGHT: Disrupting Tax Processes with Artificial Intelligence Technology
September 24, 2020 | Artificial intelligence (AI) is redefining the future of business and is substantially helping companies deliver robust intelligent automation solutions. In this article, the authors examine a specific transfer pricing related use case, benchmarking for transfer pricing, and how AI can be used to improve that process. | Bloomberg Tax
Fifty Shades of Gray Area: REITs Investing in Hybrid Securities
September 14, 2020 | In this article, the author provides a roadmap for navigating the real estate investment trust terrain associated with analyzing and investment that is not readily classifiable as either debt or equity. | Tax Notes Federal
CARES Act Refund Claims and ATNOL Guidance: Another Fly in the Ointment
September 7, 2020 | In this article, the authors analyze the IRS's FAQs regarding the five-year carryback period for net operating losses, and they clarify how C corporations can carry back NOLs to years subject to the alternative minimum tax rules. | Tax Notes Federal
The State of Country-by-Country Reporting
August 31, 2020 | In this article, the authors highlight the movement toward increased transparency and how that translates into additional compliance burdens, concluding that country-by-country reporting is here to stay. | Tax Notes International
Offshore TRS Alternative: An Elegant Solution for Global Healthcare and Hotel REITs
August 18, 2020 | This article reviews the relevant rules concerning the investment by REITs in health care and hotel facilities, summarizes the offshore TRS alternative structure and PLR 202029002, and explores the benefits available to REITs using the offshore alternative structure. | Tax Management Real Estate Journal



Archived articles



QIP Glicth Fixed, but Only for New Build-Outs
August 10, 2020 | In this article, the author reviews changes the CARES Act made to the definition of qualified improvement property. | Tax Notes Federal