Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud. Federal tax law treats partnerships as conduits for tax ...

Taxpayers often use entities characterized as partnerships for federal income tax purposes to conduct their business activities. In addition to offering limited liability (e.g., limited liability ...

Baku, the Capital of Azerbaijan was known as the Paris of the Soviet Union. The destination is working to attract additional visitors from Central Asia, particularly Kazakhstan and Uzbekistan, ...