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Insights & Resources

Insights & Resources

Below is our selection of new tax, audit and accounting developments in France and in the United States that we believe is relevant. We hope you find it informative.

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U.S. / Business – FASB ASU 2026-01: How the New PIK Dividend Rule Affects Your Preferred Equity, EPS and Capital Structure
U.S. / Business – FASB ASU 2026-01: How the New PIK Dividend Rule Affects Your Preferred Equity, EPS and Capital Structure
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FASB ASU 2026-01 establishes a new measurement rule for paid-in-kind dividends on equity-classified preferred stock. Learn what the change means for your accounting, EPS, liquidity...
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France/ Business: Can You Avoid Paying Overtime Simply by Prohibiting It? What This Means for Employers
France/ Business: Can You Avoid Paying Overtime Simply by Prohibiting It? What This Means for Employers
Practical guidance for business leaders managing employees in France — Many employers believe that a clear policy prohibiting overtime without prior approval is sufficient to...
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U.S. / Individual Taxpayer – New York’s Pied-à-Terre Tax Through a French Lens
U.S. / Individual Taxpayer – New York’s Pied-à-Terre Tax Through a French Lens
What You—and New York—Can Learn from France.  New York City’s new pied-à-terre tax has moved from legislation to implementation—and into litigation. If you own...
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France / Business – Accounting and Reporting Obligations of Commercial Companies in France
France / Business – Accounting and Reporting Obligations of Commercial Companies in France
If you are a CEO, CFO, or auditor of a commercial company operating in France—or responsible for a French entity within an international or U.S.-based group—French accounting...
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Chapter 6 – The IRS Appeal, What Happens Next, and How to Think About Uncertainty
Chapter 6 – The IRS Appeal, What Happens Next, and How to Think About Uncertainty
By the time you reach this chapter, you may feel as though you have more questions than answers.
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Chapter 5 – Why July 10, 2026 May Matter More Than the Final Court Decision
Chapter 5 – Why July 10, 2026 May Matter More Than the Final Court Decision
Imagine that two years from now the courts issue a decision that fully embraces the reasoning in Kwong.
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Chapter 4 – The Refund Opportunity You May Have Already Written Off
Chapter 4 – The Refund Opportunity You May Have Already Written Off
Up to this point in the guide, you may have assumed that this discussion is primarily about penalties and interest.
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Chapter 3 – Your IRS Transcript May Hold the Answer
Chapter 3 – Your IRS Transcript May Hold the Answer
There is a moment in almost every tax review when the conversation becomes practical.
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Chapter 2 – Could This Actually Affect You?
Chapter 2 – Could This Actually Affect You?
If you have made it this far, you may be asking yourself a simple question: “This is interesting, but does any of it actually apply to me?”
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Chapter 1 – The Court Case You Were Never Expected to Follow — But That May Affect You Anyway
Chapter 1 – The Court Case You Were Never Expected to Follow — But That May Affect You Anyway
Unless you spend your free time reading federal court decisions, there is a good chance you had never heard of Kwong v. United States until recently.
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COVID-19 Tax Relief Revisited: Could You Still Have Unclaimed Refund Rights?
COVID-19 Tax Relief Revisited: Could You Still Have Unclaimed Refund Rights?
A Comprehensive Guide to the Kwong Decision, the IRS Appeal, and the July 10, 2026 Deadline
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« Aimlon CPA P.C. is a tax, audit, accounting and advisory firm in New York, NY serving business owners and companies in the U.S. and in Europe. The insights and quality services that we provide help our client grow their business sustainably.

This material has been prepared for general informational purposes only and is not intended ti be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice ».