United States Tax News

U.S. IRS Issues a Program Manager Technical Advice (PMTA) on Section 965a Overpayments

16 August 2018

10 Year Extended Statute of Limitations Period for US Foreign Tax Credits does not Extend to Foreign Tax Deductions

13 August 2018

U.S. IRS Publishes Memorandum on Multiple RAB Shares and Subsequent PCTs

10 August 2018

G20 Research Group Finds G20 Members Have Fully Complied with their BEPS Commitments

10 August 2018

U.S. Finalizes Second Tranche of Tariffs on Chinese Imports

10 August 2018

U.S. IRS Issues Proposed Regulations on 20% Deduction for Passthrough Businesses

9 August 2018

U.S. Court of Appeals Withdraws Opinion in Altera Case Pending Further Review

9 August 2018

U.S. IRS Publishes Revenue Procedure on Small Business Accounting Method Changes under Tax Cuts and Jobs Act

8 August 2018

Action brought Against EU Commission by Amazon on Luxembourg State Aid Decision Published

8 August 2018

U.S. IRS Publishes Proposed Regulations on Additional First Year Depreciation Deduction Under Section 168

7 August 2018

U.S. IRS Issues Guidance Regarding the Transition Tax Under Section 965

2 August 2018

U.S. Office of Information and Regulatory Affairs Completes Review of Rules Relating to Section 965 Transition Tax

30 July 2018

Brief Outline of U.S. Tax Reform 2.0 Published

30 July 2018

Joint Statement from the U.S. and the EU Issued on Tariffs and Cooperation

27 July 2018

U.S. IRS Issues CbC Reporting News & Information Issue 2018-4

26 July 2018

U.S. Court of Appeals Overturns Tax Court Decision that Regulations on Cost Sharing for Stock Compensation are Invalid

26 July 2018

U.S. IRS Provides Operative Date for CbC Exchange Arrangement with Slovenia

25 July 2018

G20 Finance Ministers Communiqué Published following Buenos Aires Meeting

25 July 2018

U.S. Signs CbC Exchange Arrangement with Croatia

23 July 2018

U.S. IRS Memorandum Published Concerning Burden of Proof and Standard for Willfulness in Relation to FBAR Requirements

19 July 2018

OECD Publishes Exchange of Information Compliance Ratings for Seven Jurisdictions Under Enhanced Peer Review Process

18 July 2018

Ukraine Clarifies Acceptable Residence Certification for Reduced Withholding Tax Rates Under Tax Treaty with the U.S.

13 July 2018

U.S. Issues Final Anti-Inversion Regulations

13 July 2018

U.S. IRS Publishes CbC Exchange Arrangement with Indonesia

12 July 2018

U.S. IRS Publishes Joint Statement with Germany on Spontaneous Exchange of CbC Reports

11 July 2018

Indian Tribunal Holds Franchise in India Does Not Constitute PE under Tax Treaty with the U.S.

10 July 2018

U.S. IRS Issues Transfer Pricing Examination Process Guide

9 July 2018

U.S. IRS Publishes Draft Form 1040 for 2018

6 July 2018

U.S. IRS Announces Five Additional Large Business and International Compliance Campaigns

5 July 2018

U.S. Signs CbC Exchange Arrangement with Indonesia

29 June 2018