International Tax Issues for Newly Multinational Corporations A Due-Diligence Perspective
Article:
A taxpayer that ventures into international business by acquiring a multinational target may encounter a number of tax issues that could result in significant unanticipated tax liabilities
Published on April 01, 2013
International Tax Compliance for Auditors and CFOs
Article:
In an environment where international tax examinations will play a larger role in tax audits, prudent financial executives and auditors will take the time to evaluate their current international tax compliance, assess any shortcomings...
Published on January 28, 2011
International Students and the American Opportunity Tax Credit
Article:
The tax compliance of international students is now a more critical issue because of the partially refundable nature of the American opportunity tax credit
Published on April 20, 2012
International Individual Income Tax Summary Table
Exhibit:
From the November 2010 article Comparing International Tax Systems in the Introductory Tax Class this table summarizes characteristics of the individual income tax for a number of countries for which tax system information is currently readily...
Published on November 02, 2010
Are Critics Against the Adoption of IFRS So Compelling
Article:
International Financial Reporting Standards (IFRS) was the hot topic in accounting areas for several years, but it appears to have faded away. Various reasons explain this swing. We can mention...
Published on January 28, 2011
IFRS and Your Tax Practice
Article:
International financial reporting standards (IFRS) are coming, and tax advisers need to understand the implications for their clients
Published on January 28, 2011
Comparing International Tax Systems in the Introductory Tax Class
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This column describes an assignment that requires a modest time commitment to bring international tax issues into the introductory tax course and to raise student awareness of differences in tax systems
Published on November 02, 2010
IRS Refocuses Large Business Operations, Highlights International And Global High-Wealth Cases
Article:
This item highlights IRS efforts to refocus the work of its former Large and Midsize Business (LMSB) Division, now known as the Large Business and International (LB&I) Division, in an effort to strengthen international compliance
Published on June 16, 2011
Large Business and International Examination Process Changes
Article:
The IRS Large Business and International (LB&I) Division has focused on improving the quality, efficiency, and effectiveness of the overall compliance and examination process for LB&I taxpayers
Published on August 24, 2012
Opportunities for Incorporating International Tax Law Into All Levels of the Tax Curriculum
Article:
Considering the global nature of today’s businesses, covering international topics is necessary at all levels of the business curriculum
Published on April 30, 2012
New VAT Rules Regarding International Services
Article:
This item focuses on recent European Union (EU) VAT legislative changes and how they will affect the provision of international services
Published on July 13, 2012
New LB&I Knowledge Management Strategies IPGs and IPNs
Article:
Issue practice groups and international practice networks represent a new strategy the LB&I Division to pool and perpetuate institutional expertise
Published on October 31, 2012
Profile of Multinational Businesses with Inbound Investments
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Growth in international business brings increased opportunities for CPA firms to provide accounting and tax services. This article focuses on multinational businesses with inbound investments—i.e., foreign investors with business operations...
Published on January 28, 2011
Sec. 409A International Issues
Article:
Application of Sec. 409A is not limited to plans maintained in the United States, nor is it necessarily limited to deferred compensation earned for service performed in the United States. Therefore, Sec. 409A can come into play in the case of deferred compensation agreements for either inbound or outbound employees
Published on June 10, 2010
Estate Planning for International Clients
Article:
It is essential for clients with multiple citizenship or residency to understand that the timing and manner of cross-border wealth transfers fundamentally affect their ability to minimize tax burdens.
Published on March 18, 2013