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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Pennsylvania State Budget: Changes To Capital Stock/Foreign Franchise Tax And Corporate Net Income Tax For Fiscal Year 2009-2010. |
Weintraub, Stewart |
Law overview |
Nov 19, 2009 |
770 |
| The HFW Bulletin: Insurance & Reinsurance - October, 2009. |
Carpenter, Andrew; Dhir, Kapil |
|
Oct 20, 2009 |
2334 |
| IRS: Loan Origination By Foreign Entity Through U.S. Intermediary Subject To U.S. Tax. |
Feldman, Stephen |
Law overview |
Oct 6, 2009 |
1981 |
| IRS Announces Additional Revisions To "Anti-Inversion" Regulations Under Code Section 7874. |
Feldman, Stephen |
Law overview |
Oct 4, 2009 |
1123 |
| New Form 926: return by a U.S. Transferor of Property to a Foreign Corporation. |
Ji, Frank; Bennett, Chris |
|
Oct 1, 2009 |
1321 |
| Foreign Affiliate Rules Relating To The Computation Of Income, Gains And Losses. |
Godard, Marc-Andre |
Law overview |
Sep 1, 2009 |
2057 |
| Revised Temporary Regulations Under Code Sec. 7874 Address Surrogate Foreign Corporations. |
|
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Jul 27, 2009 |
1227 |
| Revised Form 1120-F: practical issues and missed opportunities. |
Conklin, Susan J. |
|
Jul 1, 2009 |
1039 |
| Modifications Regarding Non-Resident Taxation Of Real Estate Corporations. |
Meyer-Sandberg, Nils; Strunk, Gunther |
|
Apr 29, 2009 |
440 |
| Requirements for the creation of permanent establishment in Germany. |
Urbahns, Rudiger |
|
Feb 1, 2009 |
669 |
| IRS focuses on Form 1042 examinations. |
Pasmanik, Philip T. |
|
Feb 1, 2009 |
1080 |
| Information Reporting And Civil Penalties (In A Nutshell). |
Lee, Lucy |
|
Jan 8, 2009 |
7226 |
| Onshore Or Offshore: Which Cross - Border Services Are (Not) Subject To The Foreign Contractor Tax? |
Vanderbruggen, Edwin |
|
Dec 12, 2008 |
1530 |
| Automatic penalties for late forms 5471 and related forms. |
Sherr, Eileen Reichenberg |
|
Nov 1, 2008 |
409 |
| Tax Bulletin - July 2008. |
|
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Aug 13, 2008 |
1956 |
| Swallows decision renews questions about judicial deference to tax Regs. |
Elgin, Eve |
|
Jun 1, 2008 |
1710 |
| Third Circuit silences National Muffler, pumps Chevron deference. |
Reichert, Charles J. |
|
May 1, 2008 |
762 |
| Revisions to 2007 form 1120-F. |
Mitchell, John E.; Hsieh, Cindy H.; Sherr, Eileen Reichenberg |
|
Mar 1, 2008 |
1073 |
| The Reform Of Finnish Corporate Taxation. |
Juusela, Janne |
|
Oct 3, 2007 |
545 |
| Moving the "management and control" of a foreign corporation to achieve favorable U.S. tax results. |
Rubinger, Jeffrey L. |
|
Oct 1, 2007 |
5278 |
| New U.S. reporting requirements for foreign multinationals. |
Boyd, Amy |
|
Jul 1, 2006 |
1109 |
| Corporate inversions and the affiliate-owned stock rule. |
Hendon, Scott |
|
May 1, 2006 |
1622 |
| Tax Court strikes down timely filing requirement for foreign taxpayers. |
Janiczek, Randall J. |
|
May 1, 2006 |
1268 |
| Check-the-box: not always the right answer for certain foreign corporations. |
Patelski, Robert |
|
Apr 1, 2006 |
959 |
| Reforming the branch profits tax to advance neutrality. |
Brown, Fred B. |
|
Mar 22, 2006 |
38650 |
| Does Your Foreign, International or Interstate Business Have a Hidden and Costly State Tax Liability? |
|
|
Mar 15, 2006 |
622 |
| Corporate Governance In An Offshore Centre. |
|
|
Jul 5, 2005 |
1268 |
| New Cases: Is a Forex Dealer Trading Inside or Outside South Africa? |
Surtees, Peter |
|
Dec 14, 2004 |
1730 |
| "Check-the-box" election avoided FPHCI taint. |
Whittall, Robert E. |
|
Aug 1, 2004 |
1591 |
| Not Another Overseas Board Meeting! |
|
|
Jun 17, 2004 |
693 |
| A guide to foreign corporation. |
Soltis, Sandra |
|
May 1, 2004 |
3656 |
| Revised Canadian proposals affecting foreign affiliates. |
Slaats, Sandra |
|
Mar 1, 2004 |
4291 |
| TEI comments on proposed Form 8858. |
|
|
Mar 1, 2004 |
2309 |
| Registration required? In the past two years, tax laws have changed to protect perceived losses by the CCRA. Make sure your business is properly represented in this new environment. |
Karasmanis, Laurie |
|
Feb 1, 2004 |
1669 |
| Foreign corporations qualifying for JGTRRA's reduced dividend rate. |
Levy, Marc |
|
Jan 1, 2004 |
418 |
| Canada's new foreign investment entity rules. |
Marley, Patrick |
|
Jan 1, 2004 |
8688 |
| New Portuguese Real Estate Tax Hits Out At Offshore Companies. |
|
|
Nov 19, 2003 |
1051 |
| IRS seeks FC and NRA nonfilers. |
|
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Nov 1, 2003 |
1543 |
| Get a grip. (Federal Tax). |
Josephs, Stuart R. |
|
Jul 1, 2003 |
3874 |
| When a company moves abroad, shareholders pay! (Economic Observer). |
Schnepper, Jeff A. |
|
May 1, 2003 |
781 |
| Sale of U.S. partnership interest by a foreign person. |
Packard, Pamela |
|
May 1, 2003 |
922 |
| Contract manufacturing: a different perspective. |
Tello, Carol P. |
|
Mar 1, 2003 |
4942 |
| Sec. 894 final rules for recharacterizing deductible payments. |
Sair, Edward A. |
|
Mar 1, 2003 |
1382 |
| Software royalty source and withholding. |
Sair, Edward A. |
|
Mar 1, 2003 |
741 |
| Tax issues for foreign acquisitions: a tax attorney outlines the benefits and challenges of specific tax code treatments involving overseas buyers and sellers. (International Taxation). |
Epstein, Stephen J. |
|
Mar 1, 2003 |
897 |
| Corporate related parties for reporting purposes. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
950 |
| Corporate Taxation For Non-Resident Liechtenstein Companies. |
|
Brief Article |
Aug 16, 2002 |
485 |
| Application of Sec. 382 to foreign corporations. |
Bakale, Anthony |
|
Aug 1, 2002 |
767 |
| LLC trap for the unwary in Canada. |
Bakale, Anthony |
|
Aug 1, 2002 |
3071 |
| Conflict over PTI. |
Smith, Annette B. |
|
Jul 1, 2002 |
925 |
| Temp. regs. expand relief for foreign persons failing to file U.S. returns. |
Lisecki, Cleve |
|
Jun 1, 2002 |
2176 |
| 252. German Taxation of Satellite Operators. |
|
Brief Article |
May 23, 2002 |
639 |
| New U.S.-U.K. income tax treaty's implications for U.S. businesses. |
Packard, Pamela |
|
May 1, 2002 |
983 |
| New rules for taxing extraterritorial income. (Foreign Income & Taxpayers). |
Kennedy, John P. |
|
May 1, 2002 |
5144 |
| QIs - confidentiality, with limitations. |
Packard, Pamela |
|
May 1, 2001 |
764 |
| Prop. regs. on the domestication of foreign corporations. |
Ruiz de la Cuesta, Alexjandro |
|
Feb 1, 2001 |
981 |
| Foreign corporation as qualified resident. |
Weiss, Jeffrey A. |
|
Nov 1, 1999 |
551 |
| Final sec. 367 regs. on certain transfers of stock and securities to foreign corporations. |
Gordon, Richard |
|
Nov 1, 1998 |
238 |
| Determining payee and U.S. foreign status under sec. 1441. |
Hemelt, Jim |
|
Jul 1, 1998 |
1070 |
| Withholding and reporting requirement for payments to foreign partnerships. |
Schneider, Ruth Ann |
|
Apr 1, 1998 |
1003 |
| Final sec. 367(a) regulations are generally favorable, but contain some surprises. |
Tuerff, T. Timothy |
|
Nov 1, 1997 |
853 |
| New hybrid legislation and regulations affecting treaty planning. |
Klein, Carol Doran |
|
Nov 1, 1997 |
1498 |
| Current issues in taxation of U.S.-controlled foreign corporations. |
Schadewald, Michael S. |
|
Sep 1, 1997 |
5434 |
| Notice 97-18 reporting relief creates complexities. |
McClellan, Edgar D. |
Brief Article |
Jun 1, 1997 |
485 |
| Avoiding the 35% penalty on failure to report outbound transfers to foreign entities under sec. 1494(c). |
Seitz, Timothy |
|
May 1, 1997 |
776 |
| Canadian foreign affiliate rules. |
|
|
Mar 1, 1997 |
2574 |
| Canada's foreign affiliate rules. |
Skinner, Jack R. |
|
Sep 1, 1996 |
3197 |
| Generally good news: the recent interpretation of manufacturing in Bausch & Lomb. |
Peterson, M.G. |
|
Jul 1, 1996 |
814 |
| INTERNATIONAL COMPANIES MAY BE OVERPAYING STATE AND LOCAL TAXES; KPMG Says Corporate Restructuring May Help Reduce Liability. |
|
|
Jun 11, 1996 |
522 |
| Planning opportunity for certain "J" visa holders. |
Fisher, Arthur L. |
Brief Article |
Jun 1, 1996 |
425 |
| U.K. tax residence. |
Dicker, Adrian J.W. |
Brief Article |
May 1, 1996 |
252 |
| New temporary regulations consolidate rules for treatment of stock transfers to foreign corporations under sec. 367(a). |
Melcher, Gary |
|
Mar 1, 1996 |
2397 |
| U.S. subsidiaries are paying more taxes. |
|
Brief Article |
Jan 1, 1996 |
394 |
| Treasury Department to study reasons for U.S. tax gap. |
|
Brief Article |
Jan 1, 1996 |
212 |
| Tax Court's Taisei case sheds light on the definition of "permanent establishment." |
Pollack, Lawrence A. |
|
Jan 1, 1996 |
5399 |
| Now what? Collateral consequences of transfer pricing adjustments. |
Lewis, Patricia Gimbel |
|
Jul 1, 1995 |
4809 |
| The branch profits tax - traps for the unwary. |
Attkisson, James R. |
|
Dec 1, 1994 |
1792 |
| The IRS closes another tax loophole. |
Willens, Robert |
Brief Article |
Jul 1, 1994 |
422 |
| Avoiding potential disallowance of foreign branch losses. |
Urse, Michael |
|
Jul 1, 1994 |
908 |
| Foreign corporations are eligible for two extension periods. |
Friedman, Steven M. |
|
Jun 1, 1994 |
654 |
| Filing relief for foreign exempt organizations. |
Dillon, Randy |
|
Jun 1, 1994 |
516 |
| 1994 Letter Ruling revokes a 1981 Letter Ruling. |
Lombardo, Mario E. |
|
Jun 1, 1994 |
752 |
| Foreign corporations may be entitled to additional extension for filing returns. |
Dichter, Arthur J. |
|
Mar 1, 1994 |
481 |
| U.S. tax relief for foreign partners. |
Mezzo, Louis J. |
|
Feb 1, 1994 |
1386 |
| Modifications to Sec. 956 made by the RRA. |
Rollinson, Marjorie A. |
|
Jan 1, 1994 |
717 |
| OBRA and CFCs: still more complexity. |
Serota, Jack |
|
Dec 1, 1993 |
507 |
| Report of TEI's International Committee. |
Norton, Lisa |
|
Nov 1, 1993 |
1129 |
| Rev. rul. 93-4 (entity classification). |
|
|
Sep 1, 1993 |
3294 |
| Clinton aims at earnings stripping. |
|
Brief Article |
Aug 1, 1993 |
440 |
| Application of AET to foreign-owned U.S. corporations. |
Lehmann, Paul G. |
|
Jul 1, 1993 |
562 |
| Miscellaneous international legislative proposals. |
|
|
Jul 1, 1993 |
951 |
| Rev. Proc. 92-33 is applied to LLCs. |
Hall, Randall |
|
Jun 1, 1993 |
576 |
| Passive foreign investment companies. |
Fox, Stephen C. |
|
May 1, 1993 |
1564 |
| The portfolio interest exemption. |
Elliott, Richard |
|
Apr 1, 1993 |
1527 |
| An FSC and a parent with an NOL form a powerful tax-reducing team. |
Reynolds, Bruce W. |
|
Mar 1, 1993 |
555 |
| Caution: watch out for the earnings stripping provisions. |
Pruzansky, Mitchell J. |
|
Feb 1, 1993 |
1151 |
| Form 5471 reporting for resident aliens complicated by family attribution rules. |
Smaston, Carla M. |
|
Dec 1, 1992 |
1376 |
| Final branch profits regulations. |
|
|
Dec 1, 1992 |
536 |
| Proposed GAAP-E & P regulations. |
|
|
Nov 1, 1992 |
2490 |
| IRS rules on including subpart F income in estimated payments. |
|
|
Nov 1, 1992 |
569 |
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