Technical Explanation News Today

The treatment of contingent interest and convertible debt in cross-border payment transactions is subject to several provisions of the Internal Revenue Code. To add confusion to the...

Discover a shocking vulnerability in Safari that allows tracking of iOS devices, even in incognito mode. Learn how to protect your privacy!

On December 19, 2023, the U.S. Treasury Department ("Treasury") announced the entry into force of the U.S.-Chile Income Tax Treaty (the "Treaty").

On December 19, 2023, the U.S. Treasury Department (“Treasury”) announced the entry into force of the U.S.-Chile Income Tax Treaty (the “Treaty”). The Treaty provides for reduced...

Weve all heard the tales of being stood up on a date. But what happens when this trend seeps into the professional world?

A YouTuber tricked ChatGPT into giving them activation keys to Windows 95. Learn more. The recent demonstration of a YouTuber who tricked Open AI's ChatGPT into generating usable Windows 95 activation keys has opened up a debate surrounding the AI's capabilities and showcased the limitations of its natural language processor.

Major corporate transactions typically reflect at least two separate elements. One is the business arrangement agreed to by the parties.

A U.S. taxpayer living abroad was not entitled to take a foreign tax credit against her net investment income tax based on provisions in the United States–France and United States–Italy tax treaties.