Each of these elections triggers certain income tax consequences of which its owners have to be aware prior to making the election; for instance, an association that elects to be treated as a ...

On September 9, 2022, the U.S. Commerce Department’s Bureau of Industry and Security (BIS or Commerce) published a rule, sought by tech and telecom companies, and industry organizations, authorizing ...

Explore what financing entities are, how they operate, regulatory considerations, and the pros and cons of engaging with them ...

Today, the U.S. Government added four foreign companies to the Entity List for engaging in activities contrary to the national security or foreign policy interests of the United States. The four ...

The objective of this article is to introduce a new object-oriented methodology called Tabular Application Development (TAD), which is suitable for use in the field of business process reengineering ...

Traditional security measures like firewalls and antivirus software are no longer sufficient to protect organizations from ...