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Updated: 12 hours 57 min ago

Unclaimed Property Notice - November 2013

Fri, 11/15/2013 - 12:00am

Pressing Notice - California Unclaimed Property Audits Looming

International Tax Alert - November 2013

Mon, 11/11/2013 - 12:00am
Germany’s highest tax court has held that the 5% withholding tax rate available under the 2006 United States – Germany Income Tax Treaty (the “Treaty”) will apply to dividends issued by German corporations to United States S corporations. This decision may have a significant impact on a number of structures involving hybrid entities under the Treaty.
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International Tax Alert - November 2013

Mon, 11/11/2013 - 12:00am

Germany Rules on S Corp Treaty Benefits

Compensation & Benefits Alert - November 2013

Fri, 11/08/2013 - 12:00am
On Thursday, October 31, 2013, the Internal Revenue Service issued Notice 2013-71, relaxing the longstanding “use-it-or-lose-it” rule for employee medical flexible spending accounts (“FSAs”). In addition, for the first time the Notice allows employees to carry forward up to $500 of unused salary reduction amounts to a subsequent cafeteria plan year. The carryover option is not available to employer cafeteria plans that already incorporate the 2½-month grace period rule.
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Compensation & Benefits Alert - November 2013

Fri, 11/08/2013 - 12:00am

IRS Modifies “Use-It-Or-Lose-It” Rule for Employee Medical Flexible Spending Accounts

State and Local Tax Alert - October 2013

Tue, 10/15/2013 - 12:00am

On October 15, 2013, proposed legislation that was previously passed by the Michigan House of Representatives (the “House”) passed the Michigan Senate that would amend the Uniform Unclaimed Property Act (the “Act”) to impose certain standards regarding the conduct of unclaimed property audits. It would require the State Treasurer to perform all unclaimed property examinations based on generally accepted auditing standards and would allow the amount of any abandoned or unclaimed property due and owing to be based on a reasonable method of estimation only if the person being examined did not have substantially complete records.

Also, on September 24, 2013, proposed legislation was passed by the House that would establish an administrative process to appeal a determination by the Michigan Department of Treasury that a holder of abandoned or unclaimed property had under-reported the amount of abandoned or unclaimed property that should be escheated to the State.

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State and Local Tax Alert - October 2013

Tue, 10/15/2013 - 12:00am

Michigan Unclaimed Property Proposed Legislative Amendments

State and Local Tax Alert - October 2013

Fri, 10/11/2013 - 12:00am

The City of Los Angeles has announced a tax amnesty program that began on September 1, 2013, and will continue through December 2, 1013. This amnesty includes the following City of Los Angeles taxes: Business, Utility Users Taxes, Commercial Tenant’s Occupancy Taxes, Transient Occupancy Taxes, and Parking Occupancy Taxes.

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State and Local Tax Alert

Fri, 10/11/2013 - 12:00am

City of Los Angeles Announces Limited Tax Amnesty

State and Local Tax Alert - October 2013

Mon, 10/07/2013 - 12:00am

On September 27, 2013, Massachusetts Governor Deval Patrick signed Bill H.3662, which repeals the new sales and use tax for certain services relating to computer system design and the modification, integration, enhancement, installation, or configuration of standardized or prewritten software (commonly referred to as the “tech tax”). This law was enacted by L. 2013, c. 46 (H.3535), and it became effective on July 31, 2013.

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State and Local Tax Alert - October 2013

Mon, 10/07/2013 - 12:00am

Repeal of Massachusetts “Tech Tax”

BDO Transfer Pricing News - October 2013

Fri, 10/04/2013 - 12:00am

Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 13th issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in Canada, India, Italy and Panama. In this newsletter you will also find an interesting contribution about tax effective value chain management. We are very pleased to bring you this 13th issue of BDO’s Transfer Pricing News, which we were able to produce in close co-operation with our colleagues from the above-mentioned countries.

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Compensation & Benefits Alert - October 2013

Tue, 10/01/2013 - 12:00am
On Monday, September 23, 2013, the Internal Revenue Service issued Notice 2013-61, which provides guidance for employers and employees to recover overpayments of employment taxes that were withheld in connection with certain benefits provided to same-sex spouses. Certain alternative special administrative procedures applicable to 2013 should be evaluated as soon as possible.
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Compensation & Benefits Alert - July 2013

Tue, 10/01/2013 - 12:00am

Important Tax Guidance for Employers and Employees to Recover Employment Taxes Paid On Certain Benefits Provided To Same-Sex Spouses

Expatriate Tax Newsletter - September 2013

Mon, 09/30/2013 - 12:00am

Expatriate Tax Practice Updates

Federal Tax Alert - September 2013

Tue, 09/24/2013 - 12:00am

Final Section 263(a) Tangible Property “Repair” Regulations: Overview and Action Items

Federal Tax Alert - September 2013

Tue, 09/24/2013 - 12:00am

IRS Releases Comprehensive Repair/Capitalization Final Regulations

Federal Tax Alert - September 2013

Fri, 09/13/2013 - 12:00am

Final Section 263(A) Tangible Property “Repair” Regulations

International Tax Alert - August 2013

Fri, 08/23/2013 - 12:00am

Internal Revenue Service Opens FATCA Registration Portal and Releases Draft Form 8966

BDO Transfer Pricing News - June 2013

Thu, 08/22/2013 - 12:00am

Recent developments in the field of transfer pricing in Brazil, India, Norway, Russia, Turkey and the USA

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