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Updated: 13 hours 4 min ago

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.

World Wide Tax News - November 2014

Thu, 11/06/2014 - 12:00am

Recent Tax Developments of International Interest across the World

International Tax Alert - November 2014

Thu, 11/06/2014 - 12:00am

Chinese, U.S. Positions on Management Fees are Getting Closer

World Wide Tax News - November 2014

Thu, 11/06/2014 - 12:00am

Recent Tax Developments of International Interest across the World

International Tax Alert - November 2014

Thu, 11/06/2014 - 12:00am

Chinese, U.S. Positions on Management Fees are Getting Closer

International Tax Newsletter - November 2014

Wed, 11/05/2014 - 12:00am

China Tax Newsletter

International Tax Newsletter - November 2014

Wed, 11/05/2014 - 12:00am

China Tax Newsletter

VAT Alert - October 2014

Thu, 10/30/2014 - 12:00am

Important VAT Changes for Non EU Companies Doing Business with EU Customers

VAT Alert - October 2014

Thu, 10/30/2014 - 12:00am

Important VAT Changes for Non EU Companies Doing Business with EU Customers

BDO Knows: ASC 740 - October 2014

Thu, 10/09/2014 - 12:00am
This Income Tax Accounting Question & Answer segment explains and illustrates the requirements of ASU 2013-11. The ASU principally concerns the balance sheet presentation of unrecognized tax benefits (“UTBs”), which are liabilities for income-tax-related positions which may be challenged on audit and ultimately disallowed in whole or in part. Generally, reporting entities are required to reduce a deferred tax asset (“DTA”) for a net operating loss (“NOL”), a similar tax loss (explained in Q&A 2 below), or an income tax credit carryforward (collectively referred to in this Q&A segment as a “Tax Attribute DTA”) by a UTB. However, there are important exceptions to the netting requirement, which are discussed in more detail below.

International Tax Newsletter - October 2014

Wed, 10/01/2014 - 12:00am
The latest tax newsletter from BDO China covers timely topics, such as: the latest on the new tax treaty between China and the Netherlands, information on the preferential tax policies for promoting the development of public rental housing, and more.
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International Tax Newsletter - October 2014

Wed, 10/01/2014 - 12:00am

China Tax Newsletter

International Tax Newsletter - October 2014

Wed, 10/01/2014 - 12:00am

China Tax Newsletter

BDO Indirect Tax News - September 2014

Mon, 09/29/2014 - 12:00am
The Fall edition of BDO's Indirect Tax News features recent indirect tax developments in countries around the globe, including Belgium, Ecuador and Israel. Learn about a new VAT on import of services in Ecuador, a bill amending Spain's VAT law, and more.
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BDO Transfer Pricing Alert - September 2014

Fri, 09/19/2014 - 12:00am

On September 16, 2014, the Organization for Economic Cooperation and Development (OECD) released its first recommendations for preventing international tax avoidance by multinational enterprises (MNEs).  One of the key topics was transfer pricing documentation requirements and country-by-country (CbC) reporting as addressed in the "Guidance on Transfer Pricing Documentation and Country-by-Country Reporting".

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State and Local Tax Alert - September 2014

Wed, 09/17/2014 - 12:00am
The California Competes Tax Credit is a negotiated tax credit between the taxpayer and the State of California. The online application for the $151.1 million in tax credits set aside for fiscal year 2014-15 are:
  • Sept. 29, 2014-Oct. 27, 2014 ($45 million available);
  • Jan. 5, 2015-Feb. 2, 2015 ($75 million available); and
  • March 9, 2015-April 6, 2015 ($31.1 million available, plus any remaining unallocated amount).

The online application Web site will automatically close once the deadline has passed. For each of the fiscal years 2015-16 through 2017-18, the tax credit awards will be $200 million with application periods to be announced.

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State and Local Tax Alert - September 2014

Wed, 09/17/2014 - 12:00am

California Competes Tax Credit Opportunity Update

State and Local Tax Alert - September 2014

Wed, 09/17/2014 - 12:00am

California Competes Tax Credit Opportunity Update

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