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It is not a theory or concept. Being-ness does not replace, minimize or undervalue a focus on results. Being and doing are distinct but inseparable. Actions imply that they are connected to something.

The application of the arm's length principle (ALP) is not always easy or free from conflict between taxpayers and tax authorities and this is especially true for countries with low resources and ...

Reporting companies formed before Jan. 1, 2024, will have until Jan. 1, 2025, to submit beneficial owner information (BOI), but need not submit company applicant information.

It is not a quick process. I was relieved. I suggested to my advisor that I would do better if I just began the process before meeting again. I didn’t even know what to ask.

Not only answers, views, and claims, then, can be wrong; questions can be wrong as well. Getting our questions right is very important, since wrong questions lead to wrong replies.