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Regulation S-K and Regulation S-X, which govern public company disclosure, should be revised to reduce compliance costs by better scaling disclosure requirements and eliminating requirements that do little or nothing to protect investors.
Bernard van Gerrevink and Hilde Atsma of KPMG Meijburg & Co and Jenny Wong of KPMG Australia explain why tax transparency is set to become an integral part of ESG disclosures.
Serious questions emerge about the utility of current financial disclosures and the Securities and Exchange Commission’s (SEC) role in reforming existing and proposing new disclosure rules.
There are few people who can navigate the maze of the U.S. tax code, while an ever-shrinking number of Americans are paying ever-higher taxes to carry more and more of their fellow citizens who pay no income taxes at all. The unmanageability and increasing imbalance of the U.S. tax code is the near-continuous subject of calls for reform. Some reforms have had good effects, as was the case in 1986; other efforts at reform go nowhere. A new bipartisan tax reform bill introduced by Senators Ron Wyden and Judd Gregg has what it takes to go somewhere. This paper explains why Congress should give Wy...
Cuellar, who has the worst environmental voting record of any Democrat in Congress, faces a competitive primary challenge from Green New Deal backer Jessica Cisneros.