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À partir d’avant-hierInformatique & geek

What Is an EIN? How Do You Know If You Need One?

Find out what an EIN is and how to determine if you need one for your business or organization with this comprehensive guide.

La « taxe streaming » aidera les artistes, assure le Centre national de la musique qui réplique à Spotify

Spotify Ia Playlist 2

La réponse du berger à la bergère. Le Centre national de la musique (CNM) a répliqué à Spotify, qui a annoncé hier que le prix de ses forfaits allait augmenter en raison de la « taxe streaming », en fait une ponction de 1,2 % du chiffre d'affaires sur le secteur du streaming pour aider au financement de l'institution.

Payroll Tax Forms and Deadlines for Household Employers

This guide provides information on the different payroll tax forms and deadlines specific to household employers, helping you navigate the process with ease.

Get 3 Years Expert Tax Prep Designed for Self-Employed for Only $50

AI-powered income and deduction trackers plus 24/7 CPA support make FlyFin the perfect tax app for the self-employed, small business owners and more.

Stop telling everyone that TurboTax is “free,” FTC orders Intuit

A laptop screen displays the logo for Intuit TurboTax.

Enlarge (credit: Getty Images | Bloomberg)

The Federal Trade Commission yesterday ruled that TurboTax maker Intuit violated US law with deceptive advertising and ordered the company to stop telling consumers that TurboTax is free without more obvious disclaimers. Intuit "engaged in deceptive advertising in violation of the FTC Act and deceived consumers when it ran ads for 'free' tax products and services for which many consumers were ineligible," the FTC said in an announcement of its decision.

FTC commissioners voted 3–0 to issue a final order that upholds a September 2023 ruling against Intuit by the FTC's chief administrative law judge.

"The Commission's Final Order prohibits Intuit from advertising or marketing that any good or service is free unless it is free for all consumers or it discloses clearly and conspicuously and in close proximity to the 'free' claim the percentage of taxpayers or consumers that qualify for the free product or service. Alternatively, if the good or service is not free for a majority of consumers, it could disclose that a majority of consumers do not qualify," the FTC said.

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Price Drop: Get Ready for the New Tax Year With H&R Block Tax Software, Now $25

This suite helps you file your taxes online and maximize your tax deductions, with free in-person audits and access to 13,000 insightful articles. Now at $24.97 through February 11.

TurboTax maker Intuit’s $100 million tax credits challenged by US lawmakers

The Intuit TurboTax logo displayed on a smartphone screen.

Enlarge (credit: Getty Images | SOPA Images )

TurboTax maker Intuit's tax breaks are being questioned by four US lawmakers who object to the federal research tax credits claimed by the company. A letter sent this week claims that the amount of Intuit's tax credit could have been used by the Internal Revenue Service to offer free online tax filing to many Americans.

"We write regarding Intuit's recent disclosure that your company received $94 million in federal research tax credits in 2022," the letter said. "For years, Intuit's corporate lobbyists have argued that the federal government should not set up a program for Americans to file their taxes online and for free because it would be too costly for taxpayers. Your company's disclosure reveals that Intuit's research tax break from 2022 alone could have been enough to fund a year of a free eFile program for millions of Americans."

The letter was sent to Intuit CEO Sasan Goodarzi by US Senators Elizabeth Warren (D-Mass.), Richard Blumenthal (D-Conn.), Bernie Sanders (I-Vt.), and US Representative Katie Porter (D-Calif.)

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It’s a new year, and these are now the only EVs that get a tax credit

concept of ev tax credit

Enlarge (credit: Getty Images)

It's a new year, and while few of us still have the headache of needing to remember to write the new year on checks, 2024 brings a new annoyance of sorts. As of yesterday, tough new US Treasury Department rules concerning the sourcing of electric vehicle batteries went into effect; as a result, most of the battery and plug-in hybrid EVs that were eligible for the Internal Revenue Service's clean vehicle tax credit until Sunday have now lost that eligibility.

Under the federal government's previous program to incentivize the adoption of plug-in vehicles, it offered a tax credit up to $7,500 based on the battery capacity of a BEV or PHEV. Once a car maker sold more than 200,000 plug-in vehicles, it lost eligibility for the tax credit—only Tesla and General Motors reached this threshold.

Changes came as part of the Inflation Reduction Act of 2022 and went into effect at the start of 2023. Thanks to heavy industry lobbying, credits linked to union-made EVs went by the wayside, with US Senator Joe Manchin acting as the point man for companies like Toyota that sought to slow down the EV transition.

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« Taxe streaming » : Spotify pourrait augmenter les prix de ses abonnements en France

Spotify

Spotify est véritablement parti en guerre contre la « taxe streaming ». Après avoir retiré son soutien à plusieurs festivals, la plateforme étudie la possibilité d'une hausse des prix de l'abonnement qui serait limitée à la France.

Spotify lâche des festivals à cause de la taxe streaming

Concert

La « taxe streaming » ne passe décidément pas chez Spotify. Le leader du secteur avait promis de « désinvestir » en France, une menace mise à exécution : l'entreprise annonce l'arrêt du sponsoring de plusieurs événements musicaux.

En guerre avec le gouvernement, Spotify ne veut plus financer de festivals en France

Les Francofolies de la Rochelle et le Printemps de Bourges ne seront plus soutenus par Spotify en 2024, alors que le service de streaming menace de couper ses investissements en France en réaction à la taxe streaming du gouvernement. Le géant suédois reproche à l'État français de mettre en péril les entreprises du streaming.

Tesla Model 3 may lose $7,500 tax credit in 2024 under new battery rules

Tesla Model 3 may lose $7,500 tax credit in 2024 under new battery rules

Enlarge (credit: Jonathan Gitlin)

Tesla has engaged in a series of price cuts over the past year or so, but it might soon want to think about making some more for the Model 3 sedan. According to the automaker's website, the Tesla Model 3 Long Range and Tesla Model 3 Rear Wheel Drive will both lose eligibility for the $7,500 IRS clean vehicle tax credit at the start of 2024. (The Model 3 Performance may retain its eligibility.)

From Tesla's website.

From Tesla's website. (credit: Tesla)

The beginning of 2023 saw the start of a new IRS clean vehicle tax credit meant to incentivize people by offsetting some of the higher purchase cost of an electric vehicle. The maximum credit is still $7,500—just like the program it replaced—but with a range of new conditions including income and MSRP caps, plus requirements for increasing the amount of each battery that must be refined and produced in North America.

A new hiccup appeared at the start of December 2023, though—in the form of new guidance from the US Treasury Department regarding "foreign entities of concern."

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Il y aura bien une « taxe streaming » en 2024

Spotify hausse prix

Les services de streaming devront bel et bien payer une taxe pour financer le Centre national de la musique. Au grand dam de Deezer et de Spotify, qui préconisaient plutôt une contribution volontaire.

Tout comprendre à ce qu’est vraiment la conduite autonome

Par : Bob Jouy

Il existe plusieurs niveaux de conduite autonome, entre un futur dystopique de voitures sans volants et la réalité actuelle où le conducteur est responsable de son véhicule. Voici ce qu'est la conduite autonome, ce qui est autorisé et ce qui distingue les différents niveaux d'autonomie.

+15% : la mauvaise nouvelle pour les propriétaires de voiture électrique !

Lidl voiture électrique câble

La France maintient en 2024 l'exonération de la Taxe Spéciale sur les Conventions d'Assurance (TSCA) pour les véhicules électriques, une mesure introduite en 2021 pour encourager le passage au tout électrique, mais il y a du changement.

+15% : la mauvaise nouvelle pour les propriétaires de voiture électrique !

Google to pay Canada’s “link tax,” drops threat of removing news from search

Canada's national flag

Enlarge (credit: Getty Images | Manuel Augusto Moreno)

Google has agreed to pay Canadian news businesses $100 million a year to comply with the country's Online News Act, despite previously saying it would remove Canadian news links from search rather than make the required payments.

Google and government officials agreed to a deal that lets Google negotiate with a single news collective and reduce its overall financial obligation. Facebook owner Meta is meanwhile holding firm in its opposition to payments.

"Google will contribute $100 million in financial support annually, indexed to inflation, for a wide range of news businesses across the country, including independent news businesses and those from Indigenous and official-language minority communities," Minister of Canadian Heritage Pascale St-Onge said in a statement today.

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Amazon fait monter la pression et les enchères sur la « taxe streaming »

Musique

Le Centre National de la Musique (CNM) a de l'ambition : cette institution créée en 2020 soutient les artistes, promeut la musique française à l'international et garantit la souveraineté culturelle. Un sacré programme qui nécessite des sous. Les autorités veulent que les plateformes de streaming mettent au pot… Reste à savoir de quelle manière : une « taxe » sur le streaming ou une contribution volontaire ?

« Absurde », « aberration écologique » : les élus parisiens ne veulent pas des taxis volants pour les JO

Par : Olivier

Volocopter

La mise en service de taxis volants pour les Jeux Olympiques de 2024 à Paris a du plomb dans l'aile et suscite bien des inquiétudes parmi les autorités et les élus locaux. Un mur de critiques qui pourrait être fatal au projet…

« Absurde », « aberration écologique » : les élus parisiens ne veulent pas des taxis volants pour les JO

5 Best Business Tax Software for 2023

We reviewed product offerings, prices, strengths and weaknesses to narrow down the top picks for best business tax software. These are our five favorites.

EU regulator says Apple should be on hook for €14.3 billion tax bill

EU regulator says Apple should be on hook for €14.3 billion tax bill

(credit: Apple)

Apple has been dealt a blow in its €14.3 billion tax dispute with Brussels after an adviser to the EU’s top court said an earlier ruling over its business in Ireland should be shelved.

Giovanni Pitruzzella, advocate-general of the European Court of Justice, the EU’s highest court, said on Thursday that a landmark decision quashing the EU’s order for Apple to pay €14.3 billion in back taxes to Ireland “should be set aside.”

Such opinions by advocates-general are non-binding but often influential in final judgments by the EU’s top court.

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How to Integrate Tax Compliance Apps with Netsuite

Discover the step-by-step process and benefits of integrating tax compliance apps with Netsuite in this comprehensive guide.

Ces voitures autonomes ont perdu leur permis

Cruise taxi autonome

Après de multiples accidents à San Francisco, la Californie a décidé de suspendre les permis des voitures autonomes de Cruise. Un coup dur pour cette start-up concurrente de Waymo (Google).

Ces voitures autonomes ont perdu leur permis

California suspends Cruise robotaxis after car dragged pedestrian 20 feet

California suspends Cruise robotaxis after car dragged pedestrian 20 feet

Enlarge (credit: Bloomberg / Contributor | Bloomberg)

Less than three months after the California Public Utilities Commission approved robotaxi-service Cruise's plan to provide around-the-clock driverless rides to passengers in San Francisco, the California Department of Motor Vehicles (DMV) has shut down Cruise's driverless operations in the state.

Yesterday, the California DMV suspended Cruise's permits for autonomous vehicle deployment and driverless testing "effective immediately" over pedestrian safety concerns.

"Public safety remains the California DMV’s top priority, and the department’s autonomous vehicle regulations provide a framework to facilitate the safe testing and deployment of this technology on California public roads," the DMV's announcement said. "When there is an unreasonable risk to public safety, the DMV can immediately suspend or revoke permits."

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IRS to offer free tax filing in competition against much-criticized TurboTax

Advocates in front of an H&R Block building hold signs that tell TurboTax and H&R Block to

Enlarge / Advocates gather on April 17, 2023, in Washington, DC, to call out tax prep firms like TurboTax-maker Intuit and H&R Block, and to support the Internal Revenue Service's exploration of free tax filing. (credit: Getty Images | Tasos Katopodis )

The Internal Revenue Service yesterday announced details for a pilot of its free filing program for the 2024 tax season. People in 13 states "may be eligible to participate in the 2024 Direct File pilot, a new service that will provide taxpayers with the choice to electronically file their federal tax return directly with the IRS for free," the IRS said.

The pilot "will allow the IRS to identify issues and make changes prior to any potential large-scale launch in the future," the agency said. It will assess customer support and technology needs, and help "evaluate the costs, benefits and operational challenges associated with providing a voluntary Direct File option to taxpayers." That includes testing fraud detection and integration with state systems.

Pilot eligibility is for those with "relatively simple returns" because it "is limited by the types of income, tax credits and deductions that the product can initially support." The IRS said it invited all 50 states, but only some are participating at first:

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What Payroll Documents Do You Need to Pay Employees?

This is a comprehensive list of payroll documents needed to legally pay employees and how to obtain them.

A cheaper EV? The Nissan Leaf is now eligible for a $3,750 tax credit

A white Nissan Leaf parked outside a modern house in the desert at night.

Enlarge / The Leaf was given a midlife facelift last year. (credit: Nissan)

While it is true that the recent wave of new electric vehicles has been anything but cheap, there are still a few relatively affordable EVs out there for people who don't mind smaller cars—including the Nissan Leaf. An early pioneer in the electrification game, the venerable Leaf has been rather forgotten. Well, forget no more because there's now Nissan Leaf news: The car once again qualifies for a federal tax credit.

We saw a big revamp of the federal EV incentive this year thanks to the Inflation Reduction Act. Before, the tax credit was tied to the storage capacity of the car's battery. Now, it's determined by how much of the pack was domestically sourced or assembled.

For this year, if at least half the pack's critical minerals were refined in the United States (or a country with a free trade agreement with the US), then the EV is eligible for a $3,750 tax credit, provided that final assembly also occurs in North America. Another $3,750 is available if half or more of the pack's components were assembled in the US.

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Microsoft disputes $29B tax bill after “one of the largest” audits in IRS history

A building on the Microsoft Headquarters campus is pictured July 17, 2014 in Redmond, Washington.

Enlarge (credit: Getty Images)

On Wednesday, Microsoft revealed in a Securities and Exchange Commission filing and blog post that the Internal Revenue Service says the company owes the US Treasury $28.9 billion in back taxes, plus penalties and interest, reports the Associated Press. The claim comes as a result of a lengthy IRS audit that examined how Microsoft distributed its profits across different countries from 2004 to 2013. Microsoft disagrees with the IRS's claim and intends to appeal the decision.

According to the AP, the ongoing IRS probe began in 2007 and is described as "one of the largest in the Service's history" in court documents released last year. Recently, Microsoft received notification that the audit phase has concluded, triggering the next steps for settling the dispute. At the core of the IRS investigation is the practice known as "transfer pricing," which some critics argue allows companies to report lower profits in countries with higher taxes and vice versa, minimizing their overall tax obligations.

Microsoft maintains that it has complied with IRS rules all along and will proceed to appeal the agency's decision—a process expected to last for years. Here's how the company described the episode in Section 8.01 of its SEC filing:

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Here’s how car dealers will pass on the $7,500 EV tax credit next year

concept of ev tax credit

Enlarge (credit: Getty Images)

The beginning of this year saw a big change to the federal tax incentives applied to electric vehicles, altering which cars were eligible. And from next year, another change is coming, one that we think is long overdue. From January 1, 2024, you'll be able to have the amount of the credit applied immediately to the car's price at purchase rather than waiting until tax time.

The original IRS section 30D tax credit, meant to spur the adoption of plug-in vehicles, was tied to the storage capacity of a car's battery pack. But from this year, the $7,500 credit is now linked to domestic battery manufacturing rather than just battery capacity, with annually escalating percentages of the battery required to come from the US or a country with a free trade agreement in order to qualify.

The changes to the credit—which were made under 2022's Inflation Reduction Act—also address several problems with the old scheme. A $4,000 credit (IRS section 25E) was created for buyers of used EVs, and there are now income and price caps to address criticisms that the credit merely subsidized those wealthy enough not to need it.

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What Is a Lookback Period?

Your payroll lookback period determines which payroll tax deposit schedule to follow when filing federal income and FICA taxes.

How to Calculate Payroll Taxes: A Step-by-Step Guide

Calculating payroll taxes is one of your most important responsibilities as an employer. Learn the basics of calculating payroll by hand.

What Are Tax Forms 941 and 944?

Discover what tax forms 941 and 944 are, their differences, filing requirements, and find out how to avoid errors and penalties with our comprehensive guide.

9 Most Common Payroll Mistakes and Ways to Avoid Them

Par : Ian Agar
We review some of the most frequent payroll errors — like improper employee classification — and what you can do to keep them from happening.

Why Does My Business Need a Payroll Service?

A payroll service provider can automate time-consuming aspects of processing payroll, reduce the risk of payroll errors and ensure your employees get paid on time.

A taxonomy of Computing content for education

Supporting educators to provide high-quality computing education has always been integral to our mission. In 2018, we began creating more learning resources for formal education settings. The UK government had recently announced future investment in supporting computing educators. Schools in England were offering the national Computing curriculum established in 2014. (In the USA, a more common term for prescribed education content is ‘standards’.)

In a computing classroom, a girl looks at a computer screen.
a teenage boy does coding during a computer science lesson.

England’s Computing curriculum requires that all learners be taught the subject between ages 5 and 16, and it consists of only 25 statements outlining expectations for learners. To accompany this curriculum, we started developing a framework to help us describe the subject of Computing, and in particular the common threads running through it.

Young learners at computers in a classroom.
school-aged girls and a teacher using a computer together.

A 2012 report by the Royal Society presented the breadth of computing by dividing it into three areas: information technology, computer science, and digital literacy. Although this goes some way to describe computing as a discipline, in our view this model creates artificial divides between aspects of the subject according to whether they are seen as more or less technical. Our more holistic view of computing recognises that concepts and skills within the subject are far more interconnected.

Principles for our taxonomy

When we set out to develop our framework, the goal was to provide a way to look at and describe the subject of Computing as a set of interconnected topics; the framework doesn’t define standards or curricula. There are, of course, many ways of organising the subject matter, implemented through exam specifications, textbooks, schemes of learning, and various progression guides. For our framework, we reviewed examples of each of these, from England and beyond, and decided on some organisational principles:

  • Our framework should describe the whole of Computing, incorporating computer science, information technology, and digital literacy
  • The framework should be applicable across primary and secondary education, meaning it should be useful for categorising the knowledge encountered by all learners, from five-year-olds to our oldest secondary school students
  • While inspired by England’s national curriculum, the framework should be independent of any particular exam specification and capable of adaptation to new curricula
  • The framework should represent Computing as a discipline that combines a broad mixture of concepts and skills 

Developing the taxonomy

Following these principles, we identified ten content themes, or strands, that thread through a learner’s journey in Computing education. We call this framework representing the knowledge and skills that make up the subject our Computing taxonomy. As the Foundation is part of the consortium that established the National Centre for Computing Education in England, our taxonomy became a cornerstone of the work of the Centre, providing a common language to describe Computing in English schools and shaping the educational content we created for online teacher training courses, the classroom resources that make up the Teach Computing Curriculum, and the material on the Isaac Computer Science platform for A level and GCSE learners and teachers.

The Raspberry Pi Foundation's computing content taxonomy, made of 11 strands: effective use of tools, safety and security, design and development, impact of technology, computing systems, networks, creating media, algorithms and data structures, programming, data and information, artificial intelligence.
The 11 content strands we’ve identified for the subject of Computing.

Computing is, of course, a constantly evolving field and as such, our taxonomy evolves with it. Since 2018 we’ve iterated our taxonomy to incorporate new things we’ve learned, for example relating to the rapid developments of artificial intelligence (AI) technology in recent years. AI now is a significant area of study and represented as its own strand in our current taxonomy, bringing the number of strands up to eleven:

  • Effective use of tools
  • Safety and security
  • Design and development
  • Impact of technology
  • Computing systems
  • Networks
  • Creating media
  • Algorithms and data structures
  • Programming
  • Data and information
  • Artificial intelligence

Given the interconnected nature of Computing, we embrace a best-fit approach to content categorisation, choosing the most appropriate strand(s) for each idea. In developing our Computing taxonomy, we determined that four of the strands (the horizontal strands in the diagram) were best taught interwoven with the others, in context rather than as discrete topics. A good example of this is the strand ‘Safety and security’, which focuses on supporting learners to realise the benefits of digital technology without putting themselves and others at risk. While it would be possible to teach this strand as one discrete set of lessons, revisiting it throughout a learner’s journey provides regular reinforcement as well as grounding in the context of other strands.

A computing teacher and a learner do physical computing in the primary school classroom.
Two female learners code at a computer together.

Within the strands, we have also identified progressive learning outcomes for each stage of learning. These learning outcomes are illustrative of the kinds of knowledge and understanding that learners could develop in each area of Computing. They are not prescriptive and instead aim to illustrate the wide applications of the discipline.

Coming soon: The Big Book of Computing Content

On 24 October, we will publish The Big Book of Computing Content. Framed by our taxonomy, The Big Book of Computing Content presents our work so far in describing the diverse range of concepts and skills that comprise Computing. It also includes the illustrative learning outcomes we’ve identified.

Cover of The Big Book of Computing Content.

This will be the second special edition of Hello World, our free magazine for computing educators. The new Big Book complements our first special edition, The Big Book of Computing Pedagogy, in which we lay out 12 key principles for teaching the subject.

The Big Book of Computing Content will be available in print and as a free PDF download; if you subscribe now, you’ll receive the PDF in your inbox on publication day.

Share your thoughts on our taxonomy

We hope our taxonomy and the new Big Book enable you to reflect on the breadth of Computing and resonate with your teaching. Please share your reflections, in the comments below or by tagging us on social media, if you’d like to help us develop the taxonomy further.

The post A taxonomy of Computing content for education appeared first on Raspberry Pi.

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