Laws, regulations and rules subtopic
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Articles
1-80 out of 80 article(s)
| Title |
Author |
Type |
Date |
Words |
| U.S.-source FDAP income compliance designated as Tier 1 issue. |
Faulk, Daniel |
|
Nov 1, 2009 |
1309 |
| Expatriation and the new mark-to-market rules. |
Fava, Karl L. |
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Jul 1, 2009 |
5724 |
| Adopting or changing a foreign corporation's accounting method. |
Hui, Irene Pik-Wah |
|
Jul 1, 2009 |
1011 |
| Tax treaty net basis elections. |
Lan, David; Karges, Martin |
|
May 1, 2009 |
1667 |
| New subpart F Regs. address manufacturing exception and branch rules. |
Hawkins, Bert J.; Koval, Cari A. |
|
Apr 1, 2009 |
2280 |
| CFC credit rules eased. |
Sherr, Eileen Reichenberg |
|
Jan 1, 2009 |
306 |
| The application and analysis of the new proposed contract manufacturing regulations. |
Hadjilogiou, Steven |
|
Jan 1, 2009 |
3731 |
| Withholding from foreign payments: IRM section offers insight. |
Pasmanik, Philip T. |
|
Dec 1, 2008 |
745 |
| Automatic penalties for late forms 5471 and related forms. |
Sherr, Eileen Reichenberg |
|
Nov 1, 2008 |
409 |
| New Temp. Regs. under Sec. 905(c). |
Dash, Roopesh; Gupta, Sima; Landreneau, Frank |
|
Nov 1, 2008 |
2427 |
| Selected provisions of the Fifth Protocol to the U.S.-Canada Income Tax Treaty. |
Carsalade, Rafael |
|
Nov 1, 2008 |
1635 |
| Adapting to the United Kingdom's new remittance basis rules. |
Whittall, Robert E. |
|
Aug 1, 2008 |
2407 |
| Virtual manufacturing and the proposed contract manufacturing regulations. |
Granwell, Alan W.; Andreoli, Brian |
|
Jul 1, 2008 |
7624 |
| TEI's comments on proposed contract manufacturing regulations. |
|
|
Jul 1, 2008 |
7580 |
| Foreign tax credits: reducing eight categories to two. |
Jones, Don |
|
May 1, 2008 |
1236 |
| Tax Court holds - repeatedly - that Antarctica is not a foreign country. |
Nevius, Alistair M. |
|
Apr 1, 2008 |
610 |
| Form 1042 information reporting requirements. |
Pasmanik, Philip T.; Verzi, Robert A. |
|
Apr 1, 2008 |
1916 |
| Commentary on the Canada-U.S. Tax Treaty's Fifth Protocol. |
Sardella, Joseph |
|
Mar 1, 2008 |
3103 |
| The quest to tax interest income in a global economy: stages in the development of international income taxation. |
Benshalom, llan |
|
Jan 1, 2008 |
32052 |
| International tax neutrality: reconsiderations. |
Shaheen, Fadi |
|
Jun 22, 2007 |
13752 |
| Proposed "technical taxpayer" regulations shut down guardian and reverse hybrid structures. |
Rubinger, Jeffrey L. |
|
Feb 1, 2007 |
4374 |
| Sourcing the "unsourceable": the cost sharing regulations and the sourcing of affiliated intangible-related transactions. |
Benshalom, Ilan |
|
Jan 1, 2007 |
31044 |
| New rules for individuals working abroad: changes to income and housing exclusions. |
Laffie, Lesli S. |
|
Dec 1, 2006 |
524 |
| New subpart F lookthrough rules. |
Morrison, Richard |
|
Nov 1, 2006 |
1000 |
| The increased costs of working abroad. |
Carsalade, Rafael |
|
Nov 1, 2006 |
546 |
| Interest owed to a related foreign entity. |
Brown, Michael H. |
|
Oct 1, 2006 |
418 |
| U.S. Legislative Update: The Tax Increase Prevention and Reconciliation Act of 2005. |
Corcoran, William; Seraganian, Paul |
|
Jun 13, 2006 |
1639 |
| Is Antarctica a foreign country? |
Reichert, Charles J. |
|
Jun 1, 2006 |
536 |
| TEI urges Canadian government to abandon proposed legislation relating to foreign investment entities. |
|
|
May 1, 2006 |
8746 |
| Availability of the foreign earned income exclusion, FTCs and combat pay exclusion for U.S. government contractors. |
Ballard, Christine |
|
Apr 1, 2006 |
980 |
| ETI and IC-DISC export tax benefits for government contractors. |
Ballard, Christine |
|
Apr 1, 2006 |
1007 |
| Planning for the currency gap in dispositions of foreign subsidiaries. |
Arndt, Christopher |
|
Apr 1, 2006 |
1217 |
| Treasury department and IRS launch review of cross licensing arrangements: detailed information requested from business community. |
Kawano, Akemi |
|
Mar 1, 2006 |
2173 |
| Canadian liaison meetings top TEI's advocacy agenda: comments also filed on cost-sharing regulations; amicus brief filed in Cuno case. |
|
|
Nov 1, 2005 |
1288 |
| Notice 2005-64 completes the IRS's Section 965 trilogy. |
Stoffregen, Philip A. |
|
Sep 1, 2005 |
9738 |
| Withholding requirements for partnerships with foreign partners. |
Nazir, Sadia |
|
Sep 1, 2005 |
737 |
| Marks & Spencer: EU claims for cross-border loss relief. |
Hare, Jonathan |
|
Jul 1, 2005 |
3184 |
| Reporting and disclosing foreign financial accounts. |
Jacobs, Vernon K. |
|
Jun 1, 2005 |
4235 |
| New rules on FTC allocations. |
Shum, Michael G. |
|
Jun 1, 2005 |
2427 |
| Forms of overseas operations. |
Shum, Michael G. |
|
Apr 1, 2005 |
5524 |
| Forms of overseas operations: this two-part article explores the major characteristics, advantages and disadvantages of the different types of entities for conducting business overseas. |
Shum, Michael G. |
|
Mar 1, 2005 |
3983 |
| AJCA. |
Laffie, Lesli S. |
|
Jan 1, 2005 |
1557 |
| ETI exclusion repeal: transition relief. |
Rollinson, Marjorie A. |
|
Jan 1, 2005 |
370 |
| Qualified dividend income under the 2003 Tax Act: this article discusses the basics of QDI, including corporations eligible to pay QDI and the required stock holding periods. |
Bogos, Nicholas |
|
Nov 1, 2004 |
3772 |
| Statement before Senate Foreign Relations Committee on Dutch and Barbados treaties: September 24, 2004. |
|
|
Sep 1, 2004 |
1300 |
| New treaty with Japan eliminates source-country withholding taxes on royalties. |
Reinstein, Todd B. |
|
Sep 1, 2004 |
415 |
| Tax incentives for exporters. |
Granberg, Michael W. |
|
Sep 1, 2004 |
1503 |
| A guide to foreign corporation E&P. |
Soltis, Sandra |
|
Jun 1, 2004 |
3361 |
| Daily Tax Update: Thomas Floats Options For New FSC/ETI Repeal Bill. |
|
|
May 17, 2004 |
953 |
| Perpetuation of the foreign earned income exclusion: U.S. international tax policy, political reality, and the necessity of understanding how the two intertwine. |
Sheppard, Hale E. |
|
May 1, 2004 |
16796 |
| A guide to foreign corporation. |
Soltis, Sandra |
|
May 1, 2004 |
3656 |
| Daily Tax Update: Senate Resumes Debate On FSC/ETI Repeal Bill. |
Kinney, Jan |
|
Mar 23, 2004 |
585 |
| Revised Canadian proposals affecting foreign affiliates. |
Slaats, Sandra |
|
Mar 1, 2004 |
4291 |
| TEI comments on repeal of the FSC/ETI provisions and other international and corporate reform and simplification proposals. |
|
|
Mar 1, 2004 |
4197 |
| Canada's new foreign investment entity rules. |
Marley, Patrick |
|
Jan 1, 2004 |
8688 |
| Prop. regs. on partnership withholding on foreign partners. |
Penick, Barksdale |
|
Jan 1, 2004 |
390 |
| Reporting common foreign transactions of U.S. clients. |
Jacobs, Vernon K. |
|
Dec 1, 2003 |
3067 |
| PFIC/CFC overlap: not out of the woods yet. |
Madden, David |
|
Jun 1, 2003 |
1692 |
| Internet transactions and PE issues. |
Nakamoto, Kelly |
|
May 1, 2003 |
2708 |
| Tax trap for second-time U.S. residents. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
950 |
| Foreign and tax-exempt partners' tax years. |
Pimenta, Antonio D. |
|
Nov 1, 2002 |
856 |
| CFC's treatment of partnership income. |
Parmegiani, Leo |
|
Nov 1, 2002 |
1376 |
| ETI tax benefit for domestic sales. |
Loftin, Joe |
|
Nov 1, 2002 |
1320 |
| Avoiding a nuclear trade war: strategies for retaining tax incentives for U.S. corporations in a post-FSC world. |
Von Hoff, Carrie Anne |
|
Oct 1, 2002 |
17166 |
| Deducting interest owing to a related foreign person. (Interest Income & Expense). |
Granberg, Michael W. |
|
Sep 1, 2002 |
1248 |
| Conflict over PTI. |
Smith, Annette B. |
|
Jul 1, 2002 |
925 |
| PFICs: applying the subsidiary look-through rules to intercompany transactions. |
Laudeman, Robert |
|
Jun 1, 2002 |
2009 |
| U.S. income taxation of foreign nationals; income source could be a problem for nonresident aliens. |
Fiore, Nicholas J. |
|
Apr 1, 2002 |
621 |
| Guide to U.S. income taxation of foreign nationals. |
Amitrano, Anthony G., Jr. |
|
Apr 1, 2002 |
4128 |
| Elections pursuant to FSC Repeal and Extraterritorial Income Exclusion Act of 2000. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2001 |
1088 |
| New Opportunities to Exclude Foreign Income. |
Bakale, Anthony |
|
Aug 1, 2001 |
1710 |
| IRS warns against frivolous filing positions that rely on foreign-based-income argument. |
Fiore, Nicholas J. |
|
Aug 1, 2001 |
533 |
| Proposed source rules for space, ocean, and communications income sweep broadly, set high hurdles for taxpayers. |
Maruca, Samuel M. |
|
Mar 1, 2001 |
4972 |
| Treasury's long-awaited Subpart F study breaks no new ground, touts ending deferral. |
Garrett-Nelson, LaBrenda |
|
Jan 1, 2001 |
5678 |
| US tax changes to impact local banks. |
Trout, Peter |
Brief Article |
Sep 29, 2000 |
365 |
| U.S.-Canada income tax treaty requires income of U.S. branch to be determined under facts and circumstances. |
Renfroe, Diane L. |
|
Nov 1, 1997 |
719 |
| Sourcing of losses on foreign subsidiary stock sales. |
Goodman, Mark E. |
|
Sep 1, 1997 |
1154 |
| Proposed regulations affect form of funding international operations. |
Kingsley, William P. |
|
May 1, 1997 |
743 |
| Trade name licensing in foreign markets. |
Sani, Elizabeth |
|
Apr 1, 1997 |
1295 |
| Sourcing of capital losses under Sections 861, 865, and 904: October 17, 1996. |
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Nov 1, 1996 |
2017 |
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