<p>Andersen Global enters the Central African Republic with collaborating firm Rigo Parse Avocat, further extending its geographic coverage in the region.</p>

<p>Andersen Global adds a new member firm in the United Arab Emirates as Chartered House adopts the Andersen brand, strengthening the organization's presence in the Middle East and launching the brand in one of the region's key markets.</p>

<p>Managing business personal property taxes can be a daunting task for companies of all sizes. It often requires tracking hundreds or thousands of assets, managing multiple deadlines and preparing tax returns. After all of that, a business must decide whether to pay a tax assessment or protest it.</p>

<p>Online retailers experienced a seismic shift regarding their responsibility to collect and remit sales and use taxes as a result of the U.S. Supreme Court's ruling in Wayfair v. South Dakota (Wayfair) in 2018. While the case directly addresses sales and use tax collection requirements, it has since created ambiguity in how it should be applied to other types of state levies, such as gross receipts tax. A complicating factor is the basic differences between how sales and use taxes and the gross receipts tax are generally imposed. This is especially the case in the context of e-commerce where consistent state tax collection and remittance requirements applicable to marketplace sellers (individual vendors) and marketplace facilitators (platform providers) are just beginning to emerge.</p>

<p>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 (see this Tax Release). To implement the new law, Maryland adopted final regulations on November 24, 2021. The final regulations define relevant terms, set sourcing rules for digital advertising service revenue and clarify filing procedures. Meanwhile, legal challenges to the law are ongoing in both federal and state courts.</p>

<p>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. Another common player in the e-commerce arena are marketplace sellers, which are businesses that sell goods through a marketplace facilitator's internet platform. For purposes of sales and use tax collection requirements, California law does not currently distinguish between drop shippers, who are generally required to collect sales and use tax, and marketplace sellers, who are not. As a result, marketplace sellers run the risk of being erroneously required to collect tax. Fortunately, a proposed regulatory amendment is pending that would clarify that marketplace sellers are generally not engaged in drop shipment transactions and, therefore, are not subject to California sales and use tax collection requirements. Instead, sales and use tax collection remains the responsibility of the marketplace facilitator.</p>

<p>Accounting Todayreleased its annual ranking of the top taxfirms across the country, naming Andersen as a top U.S. tax firm.The organization ranks the largest practices in tax and accounting, both nationwide and in several major geographic regions, by their growth strategies, service areas and other benchmarking data.</p>

<p>Andersen Global adds complementary tax capabilities to its existing platform in Mali with collaborating firm Kanaga Consulting, reinforcing its commitment to provide clients with comprehensive coverage locally and globally.</p>