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Updated: 16 hours 46 min ago

State and Local Tax Alert - December 2014

Fri, 12/19/2014 - 12:00am

California Superior Court Held That an Out-of-State Corporation with a Passive Investment in a California Limited Liability Company is Not Subject to the $800 Minimum Franchise Tax

State and Local Tax Alert - December 2014

Fri, 12/19/2014 - 12:00am

California Superior Court Held That an Out-of-State Corporation with a Passive Investment in a California Limited Liability Company is Not Subject to the $800 Minimum Franchise Tax

Federal Tax Alert - December 2014

Thu, 12/18/2014 - 12:00am
In a flurry of year-end activity, Congress has approved the Tax Increase Prevention Act of 2014 (HR 5771). The new law extends the so-called "tax extenders" retroactively for one year (through 2014). It also includes the Achieving a Better Life Experience (ABLE) Act, creating tax-favored savings accounts for individuals with disabilities along with some tax-related offsets. Before adjourning, Congress also approved an Omnibus Spending Agreement for fiscal year (FY) 2015, which cuts funding for the IRS. President Obama has indicated that he will sign both the Omnibus Agreement and H.R. 5771 bills as soon as they reach his desk.
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Federal Tax Alert - December 2014

Thu, 12/18/2014 - 12:00am

Congress Passes Extenders Package, ABLE Act; Cuts IRS Budget

Federal Tax Alert - December 2014

Thu, 12/18/2014 - 12:00am

Congress Passes Extenders Package, ABLE Act; Cuts IRS Budget

2014 Year-End Tax Planning for Individuals

Wed, 12/17/2014 - 12:00am

Individual income taxes, whether paid through employer withholding or quarterly estimates, are probably one of your largest annual expenditures.  So, just as you would shop around for the best price for food, clothing, or merchandise, you want to consider opportunities to reduce or defer your annual tax obligation. This Tax Letter is intended to assist you in that effort.

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2014 Year-End Tax Planning for Businesses

Wed, 12/17/2014 - 12:00am
The time to consider tax-saving opportunities for your business is before its tax year-end. Some of these opportunities may apply regardless of whether your business is conducted as a sole proprietorship, partnership, limited liability company, S corporation, or regular corporation.  Other opportunities may apply only to a particular type of business organization. This Tax Letter is organized into sections discussing year-end, and year-round, tax-saving opportunities for:
  • All businesses
  • Partnerships, limited liability companies, and S corporations
  • Regular (C) corporations
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2014 Year-End Tax Planning for Businesses

Wed, 12/17/2014 - 12:00am

2014 Year-End Tax Planning For Individuals

Wed, 12/17/2014 - 12:00am

2014 Year-End Tax Planning for Businesses

Wed, 12/17/2014 - 12:00am

2014 Year-End Tax Planning For Individuals

Wed, 12/17/2014 - 12:00am

BDO Knows: ASC 740 - December 2014

Wed, 12/10/2014 - 12:00am
The following Income Tax Accounting Q&A thought leadership piece addresses the main tax compliance and reporting requirements for businesses and the United States Generally Acceptable Accounting Principles implications (i.e., financial reporting aspects). This resource helps answer questions like, "What are the key tax provisions covered by the Regulations?" and "What are the financial reporting considerations and implications from the Regulations' tax elections and accounting method changes?"
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Compensation & Benefits Alert - November 2014

Mon, 11/17/2014 - 12:00am
As 2014 draws to a close, we would like to remind you about the proper inclusion of fringe benefits in an employee's and/or shareholder's taxable wages. Fringe benefits are defined as a form of pay for performance of services given by a company to its employees and/or shareholders as a benefit. Fringe benefits must be included in an employee's pay unless specifically excluded by law. The actual value of the fringe benefits provided must be determined prior to December 31 in order to allow for the timely withholding and depositing of payroll taxes.
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Compensation & Benefits Alert - November 2014

Fri, 11/14/2014 - 12:00am

Fringe Benefit Items to Include on 2014 Forms W-2

Compensation & Benefits Alert - November 2014

Fri, 11/14/2014 - 12:00am

Fringe Benefit Items to Include on 2014 Forms W-2

International Tax Newsletter - November 2014

Wed, 11/12/2014 - 12:00am
The November edition of BDO China's China Tax Newsletter features recent tax-related news and developments in China, such as the implementation of the Pilot Export Tax Rebate Policy, as well as helpful tips on how to better understand and leverage these new developments.
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International Tax Newsletter - November 2014

Mon, 11/10/2014 - 12:00am
Catch up on recent international tax news via BDO's latest edition of World Wide Tax News. This newsletter summarizes recent tax developments of international interest across the world, including China, Brazil and Ireland.
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BDO Knows: ASC 740 - November 2014

Fri, 11/07/2014 - 12:00am
On October 22, 2014, the FASB (or "Board") affirmed an earlier decision to propose (1) the removal of the intra-entity asset transfer exception, and (2) the removal of the "current" classification of deferred taxes. The Board also decided on a transition method, transition disclosure, and an effective date.  These proposals would be included in a single exposure draft ("ED") expected to be issued in early 2015, followed by a 120-day comment period.
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BDO Indirect Tax Alert - November 2014

Fri, 11/07/2014 - 12:00am
From January 1, 2015, the VAT rules for the supply of telecommunications, broadcasting and electronic services to private persons within the EU will change. Now these services are taxable in the EU Member state where the supplier is established. In case of a non-EU company supplying such services, no VAT is due in the EU member states.
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International Tax Alert - November 2014

Thu, 11/06/2014 - 12:00am
Recent statements by an official of the Chinese State Administration of Taxation (“SAT”), in conjunction with prior guidance issued by the Internal Revenue Service, as set forth in Technical Advice Memorandum (“TAM”) 8806002, suggest that the two tax authorities may not be far apart in how management and service fees are treated. As a result, analyzing these expenses under the approach outlined in the TAM may help United States multinationals in dealing with tax audits in China.

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