Indian Prime Minister Narendra Modi has heaped praise on Trump in hopes of avoiding the additional tariffs that the new administration has slapped on other countries in its opening weeks.

Section 68 of the Income Tax Act governs unexplained cash credits. If a sum appears in a taxpayer’s books and its nature or source is unclear or unsatisfactory, it is treated as taxable income. This ...

With this series of weekly updates, WOLA seeks to cover the most important developments at the U.S.-Mexico border. See ...