Maryland became the first state to impose a tax on gross revenue from digital advertising when a law it enacted in 2021 took effect on January 1, 2022.

Drop shipment transactions, under which a retailer transmits orders to a manufacturer that then ships the product to the customer, have become an integral part of e-commerce operations.

Tax legislation (S.B. 113) signed by Governor Gavin Newsom makes several important tax changes, including expanding the availability and benefit of the state's pass-through entity (PTE) tax credit, with most provisions taking effect during the 2021 tax year; reinstating the net operating loss (NOL) deduction without limit for tax years beginning on or after January 1, 2022; and eliminating the $5 million tax credit limitation for tax years beginning on or after January 1, 2022.

Taking a business public through an initial public offering (IPO) or merger is a milestone in a company's history, but is it the correct step? The process of going public is costly, difficult, and can continue to overwhelm companies with regulation and public scrutiny once it's over. However, the benefits of liquidity for investors and access to capital for growth and mergers is substantial. This article discusses some of these considerations at a high level.

Proof of Stake (PoS) has emerged as a popular alternative to cryptocurrency mining to add new blocks to a blockchain.

Valuations can play a critical role in decision-making for companies and individuals in financial distress or bankruptcy and obtaining a well-supported appraisal may even allow companies and individuals to take advantage of valuable tax opportunities during this time