The Resource US update
US update
Resource Information
The item US update represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item US update represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This is the third in a regular series of articles that examines recent significant developments regarding US tax matters as these relate to international taxation, including OECD Report on Hybrid Mismatch Arrangements and Aggressive Tax Planning; the Division of Corporation Finance of the US Securities and Exchange Commission (SEC) issues disclosure guidance on exposure to European sovereign debt; IRS reminder of FATCA compliance requirements for foreign financial institutions and/or qualified intermediaries; Final Regulations on interaction between check-the-box regulations and multiple-party financing arrangements; Temporary Regulations on allocation and apportionment of interest expense; Temporary Regulations provide guidance on requirement that individuals report foreign financial assets to the IRS; IRS reopens offshore voluntary disclosure program: future guidance to be issued for residents of US possessions; IRS extends and expands transition relief for certain Puerto Rico group and/or retirement trusts; IRS Field Advice: providing financial statements using IFRS to taxpayer's lending bank violates LIFO conformity requirements; IRS identifies new locations as being in the "North American Area" for purposes of deducting convention and meeting expenses; foreign banks' interest in partnership secured lenders, not capital interests; legislative update: Permanent Investigations Subcommittee issues addendum to foreign earnings repatriation report
- Language
- eng
- Label
- US update
- Title
- US update
- Language
- eng
- Summary
- This is the third in a regular series of articles that examines recent significant developments regarding US tax matters as these relate to international taxation, including OECD Report on Hybrid Mismatch Arrangements and Aggressive Tax Planning; the Division of Corporation Finance of the US Securities and Exchange Commission (SEC) issues disclosure guidance on exposure to European sovereign debt; IRS reminder of FATCA compliance requirements for foreign financial institutions and/or qualified intermediaries; Final Regulations on interaction between check-the-box regulations and multiple-party financing arrangements; Temporary Regulations on allocation and apportionment of interest expense; Temporary Regulations provide guidance on requirement that individuals report foreign financial assets to the IRS; IRS reopens offshore voluntary disclosure program: future guidance to be issued for residents of US possessions; IRS extends and expands transition relief for certain Puerto Rico group and/or retirement trusts; IRS Field Advice: providing financial statements using IFRS to taxpayer's lending bank violates LIFO conformity requirements; IRS identifies new locations as being in the "North American Area" for purposes of deducting convention and meeting expenses; foreign banks' interest in partnership secured lenders, not capital interests; legislative update: Permanent Investigations Subcommittee issues addendum to foreign earnings repatriation report
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 66 (2012), no. 6 ; p. 328-334
- http://library.link/vocab/creatorName
- Hammer, V
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- FATCA
- hybrid financing
- voluntary disclosure
- expenses
- case law
- Label
- US update
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/US-update/KkwkmsKfqY4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/US-update/KkwkmsKfqY4/">US update</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/US-update/KkwkmsKfqY4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/US-update/KkwkmsKfqY4/">US update</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>