|
| |
Articles
1-118 out of 118 article(s)
| Title |
Author |
Type |
Date |
Words |
| Cabinet may adopt Gov't-to-Gov't Negotiation for FATCA. |
Liu, Philip |
|
Nov 13, 2012 |
307 |
| Another look through the worthless stock deduction: section 165(g)(3) as applied to foreign subsidiaries. |
Paul, Deborah L. |
|
Sep 22, 2012 |
7433 |
| India,Mauritius,Singapore : INCOME TAC OVERSEAS UNITS of INDIA established in Mauritius, Singapore. |
|
Brief article |
Sep 6, 2012 |
181 |
| Losses related to an insolvent corporation. |
Borghino, Jeff |
|
Feb 1, 2012 |
2981 |
| Final regs. issued on Killer B transactions. |
Hanson, Kristin N. |
|
Sep 1, 2011 |
1478 |
| "Killer B" crackdown finalized. |
Bonner, Paul |
|
Aug 1, 2011 |
659 |
| Are U.S. Taxes causing a global disadvantage? |
Rush, Patrick; Mincieli, Michael |
Cover story |
Jun 1, 2010 |
3097 |
| Tax consequences of de facto liquidations. |
Pedersen, C.; Arber, Stephen C. |
|
May 1, 2010 |
1092 |
| Foreign income & taxpayers: new rules on treatment of certain stock of a foreign corporation under sec. 7874. |
Rollinson, Marjorie; Crouch, Nelson |
|
Jan 1, 2010 |
1493 |
| Foreign Account Tax Compliance Act aims to close individual tax gap. |
Majure, Kimberly Tan |
|
Jan 1, 2010 |
421 |
| New Form 926: return by a U.S. Transferor of Property to a Foreign Corporation. |
Ji, Frank; Bennett, Chris |
|
Oct 1, 2009 |
1321 |
| Revised Form 1120-F: practical issues and missed opportunities. |
Conklin, Susan J. |
|
Jul 1, 2009 |
1039 |
| 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 |
| Automatic penalties for late forms 5471 and related forms. |
Sherr, Eileen Reichenberg |
|
Nov 1, 2008 |
409 |
| 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 |
| 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 |
| "Check-the-box" election avoided FPHCI taint. |
Whittall, Robert E. |
|
Aug 1, 2004 |
1591 |
| 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 |
| Canada's new foreign investment entity rules. |
Marley, Patrick |
|
Jan 1, 2004 |
8688 |
| Foreign corporations qualifying for JGTRRA's reduced dividend rate. |
Levy, Marc |
|
Jan 1, 2004 |
418 |
| IRS seeks FC and NRA nonfilers. |
|
|
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 |
| 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 |
| 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 |
| Transactions between large foreign-owned domestic corporations and related foreign persons, 1998. |
Duffy, Heather R. |
Statistical Data Included |
Sep 22, 2001 |
15025 |
| SOI projects and contacts. |
|
|
Sep 22, 2001 |
1628 |
| QIs - confidentiality, with limitations. |
Packard, Pamela |
|
May 1, 2001 |
764 |
| Foreign Corporations with Income Effectively Connected with a U.S. Trade or Business, 1995. |
Washington, Janice C. |
Statistical Data Included |
Mar 22, 2001 |
6579 |
| Prop. regs. on the domestication of foreign corporations. |
Ruiz de la Cuesta, Alexjandro |
|
Feb 1, 2001 |
981 |
| SOI Projects and Contacts. |
|
|
Dec 22, 2000 |
1705 |
| 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 |
| Bifurcation - the non-sexy aspect of interest stripping. |
McKinney, Hal, Jr. |
|
Aug 1, 1992 |
278 |
| Final regulations: CFC netting rule. |
|
Brief Article |
Jul 1, 1992 |
421 |
| Accruals to related foreign persons. |
Ginty, James A. |
|
Jul 1, 1992 |
864 |
| PFICs: some new twists to old rules. |
Henderson, Michael E. |
|
Jun 1, 1992 |
762 |
| California information reporting for 25% foreign-owned corporations. |
Josephs, Stuart R. |
Brief Article |
May 1, 1992 |
412 |
| Additional information reporting for foreign transactions. |
Anderson, Ronald M. |
|
May 1, 1992 |
781 |
| IRS relaxes requirement that most payments to related foreign entities may be deducted only when paid. |
Hartman, Craig S. |
|
May 1, 1992 |
601 |
| Highlights of the proposed earnings stripping regulations under Sec. 163(j); an admirable first effort in implementing a harsh statutory rule. |
Throndson, Timothy J. |
|
Jan 1, 1992 |
5672 |
| Procter & Gamble and beyond. |
Spurgeon, Sally A.T. |
|
Jan 1, 1992 |
7525 |
| Finance sub treated as conduit. |
Dionne, Marylouise |
|
Dec 1, 1991 |
347 |
| A guide to the new proposed regulations under Sections 367(a) and (b). |
Pellervo, Duane H. |
|
Nov 1, 1991 |
11307 |
| Supplemental comments on the use of GAAP to calculate the earnings and profits of foreign corporations. |
|
|
Nov 1, 1991 |
1501 |
| International tax statistics. |
|
Brief Article |
Sep 1, 1991 |
153 |
| Supplemental comments on Form 5471. |
|
|
Jul 1, 1991 |
1373 |
| Use of U.S. GAAP to calculate the earnings and profits of foreign corporations. |
Goldberg, Fred T., Jr. |
|
Mar 1, 1991 |
3132 |
| Comments on proposed foreign recordkeeping regulations under Section 6038A. |
Rossi, Raymond G. |
|
Mar 1, 1991 |
5540 |
| Proposed section 6038A regulations: new recordkeeping, information reporting, record production, and translation requirements with respect to transactions between a foreign-owned U.S. corporation and its foreign related parties. |
Cole, Robert T. |
|
Jan 1, 1991 |
9290 |
| Supplemental comments on Form 5471: deviations from GAAP. |
|
|
Jan 1, 1991 |
1254 |
| Revised form 5471. |
Rossi, Raymond G. |
|
Nov 1, 1990 |
755 |
| Comments on IRS Form 5471. |
|
|
Sep 1, 1990 |
2991 |
| Foreign corps must conform their tax year. |
|
|
Dec 1, 1989 |
333 |
| IRS issues ruling on premiums for transpired events. |
Wright, P. Bruce |
column |
Nov 1, 1989 |
1128 |
|
