Did you pay tax on a Section 965 inclusion in 2017? Do you plan to repatriate cash out of the earnings that were taxed under Section 965?
At this time of year, we prepare a lot of 1065 and 8865 forms for U.S. and foreign partnerships. A common question is when it would be appropriate to file a Form 1065 for a foreign partnership.
In this webinar we explore recent changes to the way US individuals and corporations are taxed on income earned outside of the United States. We cover the following topics:
In December, significant changes to the federal income tax system were signed into law. Now companies must apply the effect of the tax law changes to their fourth-quarter financial statements. For many companies, that will be a complex task.
The Financial Accounting Standards Board (FASB) has released for public comment a proposal that adds new disclosure requirements about income taxes, including foreign earnings and global tax strategies.
The United States Treasury Department (Treasury) proposed regulations on April 4, 2016, that re-characterize some related-party debt as equity. The re-characterization of debt as equity will tend to increase tax costs. The proposed regulations are slated to take effect Sept.
The Financial Accounting Standards Board (FASB) recently decided to start drafting its long-awaited proposal on income tax disclosures. Despite the board’s general efforts to streamline the disclosure requirements under U.S.