Sam Brotman, JD, LLM, MBA June 24, 2020 79 min read

The Complete Guide to International Tax Compliance

Under the law, U.S. citizens, resident aliens and certain nonresident aliens are required to report worldwide income from all ...

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Sam Brotman, JD, LLM, MBA January 15, 2014 4 min read

Issues Affecting Credit Rating Agencies

Competency, Trustworthiness of Ratings, and Conflicts of Interest Credit rating agencies ...
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Sam Brotman, JD, LLM, MBA January 15, 2014 5 min read

Credit Rating Agencies - Part One

What is a Credit Rating Agency and What Task Does it Perform? Since 1931, the United ...
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Sam Brotman, JD, LLM, MBA January 11, 2014 3 min read

How to Prevent Corporate Fraud

This is the fourth part in my series discussing corporate fraud. For more on this topic ...
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Sam Brotman, JD, LLM, MBA January 11, 2014 4 min read

Types of Fraud

However, financial statement manipulation is simply on the edge of the fraud landscape. ...
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Sam Brotman, JD, LLM, MBA January 11, 2014 3 min read

Government Response to Corporate Fraud

I next want to discuss the history of the governmental response and the more noteworthy ...
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Sam Brotman, JD, LLM, MBA January 11, 2014 4 min read

On Corporate Fraud

Corporate fraud has always been one of the scourges of civilized society, although in the ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 5 min read

S Corporation Reasonable Compensation

There are categories of business entities responsible for paying shareholder-employee ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 3 min read

Discharging Taxes in Bankruptcy - Part Four

General unsecured claims and penalty claims refer to those taxes that do not receive ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 4 min read

Discharging Taxes in Bankruptcy - Part Three

Priority tax claims, as referenced in 11 U.S.C. 507(a)(8), include the following ...
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Sam Brotman, JD, LLM, MBA December 16, 2013 3 min read

Discharging Taxes in Bankruptcy - Part Two

Secured claims are defined as those claims secured by a lien on the debtor’s property. ...
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