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Updated: 16 hours 34 min ago

ASEAN Investment & Tax News - Issue 2/2014

Wed, 05/14/2014 - 12:00am
In this issue, Wawat Sutanto, Managing Partner of BDO Indonesia comments on the tax incentives under the four packages of economic policy announced by the Indonesian Government at the end of 2013. We also arranged for a compilation of recent tax and business news from around the region, including the first listing of a private company on the Cambodia Stock Exchange, for which BDO acted as the Reporting Accountants. I am proud to note that BDO was one of the first three of the world’s Big 5 professional services firms to be approved by the Securities and Exchange Commission of Cambodia (SECC) as independent auditors back in 2011.
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ASEAN Investment & Tax News - Issue 1/2014

Wed, 05/14/2014 - 12:00am

In this maiden issue of ASEAN Investment & Tax News, my colleagues have put together news of interest on investments and latest tax developments. My counterpart from BDO Singapore also shares with you his perspective on factors that have made Singapore an exemplary economy in ASEAN.

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ASEAN Investment & Tax News - Issue 1/2014

Wed, 05/14/2014 - 12:00am

Best Prospects Worldwide for Foreign Direct Investments

ASEAN Investment & Tax News - Issue 2/2014

Wed, 05/14/2014 - 12:00am

Indonesia Economic Policy -Tax Incentives & Investment

International Tax Alert - May 2014

Mon, 05/05/2014 - 12:00am
The World Bank published a study estimating the time spent by companies to comply with direct, indirect, and labor tax obligations in several countries. Among185 countries, Brazil unfortunately ranked highest—with an average of 2,600 hours per year/per company to comply with tax filing obligations.
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International Tax Alert - May 2014

Mon, 05/05/2014 - 12:00am

Putting Brazil’s Tax System in Perspective

State and Local Tax Alert - May 2014

Fri, 05/02/2014 - 12:00am

On March 24, 2014, the Maryland Court of Appeals in Gore Enterprise Holdings, Inc. v. Comptroller of the Treasury, (No. 36, Md. App., Mar. 24, 2014), held that an out-of-state patent holding company and an out-of-state investment management company had income tax nexus with the state. In addition, the court upheld the Comptroller’s discretionary use of an alternative apportionment formula.

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State and Local Tax Alert – May 2014

Fri, 05/02/2014 - 12:00am

Maryland Court Of Appeals Holds That an Out-Of-State Patent Holding Company and an Out-Of-State Investment Management Company Had Income Tax Nexus with the State

Federal Tax Alert - April 2014

Tue, 04/22/2014 - 12:00am
With all the focus on compliance during the return filing season, practitioners and their clients may have only skimmed some of the important federal tax developments that have occurred since the start of 2014. 
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Federal Tax Alert - April 2014

Tue, 04/22/2014 - 12:00am

2014 Post-Filing Season Update

State and Local Tax Alert - April 2014

Fri, 04/11/2014 - 12:00am

Just before midnight on March 31, 2014, New York Governor Andrew Cuomo signed into law S6359-D, which implements components of the state’s fiscal plan for the 2014-2015 fiscal year, including Article 9-A reforms. The Article 9-A reforms, most of which are effective for taxable years beginning on or after January 1, 2015, unless otherwise noted in the bill, include, among many others: (1) the addition of a bright-line nexus standard based on receipts, (2) modification of the income tax and capital tax bases as well as phase-out of the capital tax, (3) repeal of the tax on subsidiary capital and the alternative tax on minimum taxable income, (4) expansion of customer-focused receipts sourcing for purposes of apportionment, and (5) a change to mandatory unitary combined reporting

 

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International Tax Alert - April 2014

Fri, 04/11/2014 - 12:00am
In conjunction with the new FATCA compliance requirements, the Service recently released the final version of the withholding certificate (Form W-8BEN-E), replacing Form W-8BEN, to be completed by foreign entities receiving payments from the United States. Additionally, the Treasury and the Service issued Announcement 2014-17, which serves to expand the list of jurisdictions considered to have an effective Intergovernmental Agreement (“IGA”) regarding FATCA with the United States and also extends the foreign financial institution (“FFI”) registration deadline by ten days.
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State and Local Tax Alert – April 2014

Fri, 04/11/2014 - 12:00am

On March 31, 2014, New York Governor Cuomo Signed Into Law The 2014-2015 Budget Bill And, Along With It, Sweeping Changes To Article 9-A, Franchise Tax On Business Corporations

International Tax Alert - April 2014

Fri, 04/11/2014 - 12:00am

New Form W-8BEN-E and Announcement 2014-17

International Tax Newsletter - April 2014

Thu, 04/10/2014 - 12:00am

China Tax Newsletter

BDO World Wide Tax News - April 2014

Tue, 04/08/2014 - 12:00am

Recent Tax Developments of International Interest across the World

BDO Indirect Tax News - March 2014

Mon, 03/31/2014 - 12:00am
Welcome to the first edition of Indirect Tax News for 2014. Hopefully this year will see a continuation in the improvement in economic conditions across the globe and that the recent developments in the Ukraine won't have too much of an adverse effect on business activity. This edition of Indirect Tax News is focused on providing our BDO clients and colleagues with a useful snapshot of evolving indirect tax related developments in the different countries in which our contributors are based. In this edition, we cover indirect tax developments in Belgium, East Africa, France, and others.
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Compensation & Benefits Alert - March 2014

Mon, 03/31/2014 - 12:00am
In a unanimous decision on March 25, 2014, the Supreme Court held in favor of the government that the broad definition of wages in section 3121, for purposes of taxes under the Federal Insurance Contributions Act (“FICA”), includes severance payments made to the Quality Stores employees (United States v .Quality Stores, Inc., No. 12- 1408 (2014)).The Court’s opinion tracks very closely to the analysis and arguments in the government’s brief, including reliance on Rowan Cos. V. United States, 452 U.S.247 (1981). This decision established the principle that (i) simplicity of administration and (ii) consistent interpretation of statutory language dictate that the definition of “wages” should generally be the same for purposes of FICA taxes and federal income tax withholding.
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Compensation & Benefits Alert - March 2014

Mon, 03/31/2014 - 12:00am

Quality Stores FICA Matter Settled By Supreme Court - Severance Payments Are Subject To FICA Tax

International Tax Newsletter - March 2014

Sun, 03/30/2014 - 12:00am

BDO China has issued a Tax Newsletter with updates from BDO China on: a new provision that allows goods exported by comprehensive service enterprises for foreign trade that meet certain criteria to qualify for a tax refund, large hydropower enterprises are entitled to the policy of VAT refund upon collection and more.

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