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USA: Eligibility & Limitations of the 20% Deduction for Qualified Business Income ("QBI")

On 8 August 2018, the IRS issued new guidance on the 2017 Tax Reform Act and, more specifically, on the eligibility and limitations of the 20% deduction for QBI.  Expanding on their previous article introducing the QBI deduction in February, MichaelSilver's further Tax Alert shares with taxpayers some clarity provided from this recent guidance.  [Read More]


The move by the Kenyan government to impose a 16% Value Added Tax on fuel products with effect from 2 September 2018 has sparked outrage among Kenyans.


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