Borrow it
Coverart for item
The Resource US update

US update

Creator
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
Work
Instance
Label
US update
Title
US update
Creator
Subject
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),
Geographic coverage
North America
Language note
English
Label
US update
Publication

Subject

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932

Library Links

Structured data from the Bibframe namespace is licensed under the Creative Commons Attribution 4.0 International License by International Bureau of Fiscal Documentation. Additional terms may apply to data associated with third party namespaces.
Processing Feedback ...