Tax Publications

Expatriate Tax News

2/25/2009 Expatriate News - February 2009
2 MB PDF File
1/13/2009 Expatriate News - January 2009
694KB PDF File
7/8/2008 Expatriate News - June/July 2008
291KB PDF File
6/9/2008 Expatriate News - May 2008
378KB PDF file
5/2/2008 Expatriate News - April 2008
255KB PDF file
3/17/2008 Expatriate News - March 2008
304KB PDF file
2/27/2008 Expatriate News - February 2008
197KB PDF File
2/11/2008 Expatriate News - January 2008
3125KB PDF file
1/15/2008 UK Treasury Proposes New Rules for Determining Residence
36KB PDF File

Archive

Federal Tax Alerts

6/10/2009 Proposed Guidance on Application of FASB Interpretation No. 48 (“FIN 48”) to Pass-Through Entities and Tax-Exempt Not-for-Profit Entities
185 KB PDF File
5/27/2009 IRS Releases Revenue Rulings on Sale and Surrender of Life Insurance Policies
158 KB PDF File
5/20/2009 Obama Administration Outlines Proposals for Tax Reform
220 KB PDF File
2/5/2009 Tax Stimulus Legislation
163 KB PDF File
11/18/2008 Presidential Election Means Potential Tax Law Changes
54KB PDF File
10/17/2008 NOL Section 382 Limitation
56KB PDF File
10/12/2008 Principal Tax Provisions in the Emergency Economic Stabilization Act of 2008
68KB PDF File
10/6/2008 Update: FIN 48 - Accounting for Uncertainty in Tax Positions
42KB PDF File

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International Tax Newsletter

4/23/2009 World Wide Tax News Issue 2009.1
267 KB PDF File
1/26/2009 World Wide Tax News Issue 2008/09.4
416KB PDF File
12/5/2008 World Wide Tax News Issue 2008.3
316KB PDf File
7/10/2008 World Wide Tax News Issue 2008.2
293KB PDF File
4/9/2008 World Wide Tax News Issue 2008.1
313KB PDF file
1/3/2008 Worldwide Tax News Issue 2007.4
380KB PDF File

Archive

International Tax Alerts

6/18/2009 United States and Hungary Agree on New Income Tax Treaty
174 KB PDF File
6/4/2009 Internal Revenue Service Expands Obligation to Report Foreign Bank and Financial Accounts; Issues Guidance on Voluntary Disclosure
161 KB PDF File
5/13/2009 Obama Administration Outlines Proposals to Reform International Tax Provisions and to Strengthen Enforcement of Offshore Tax Disclosures
179 KB PDF File
4/9/2009 Stricter Reporting Requirements for U.S. Transferors of Property to Foreign Corporations
179 KB PDF File
4/9/2009 New Filing Requirements for Computing Disqualified Interest Expense Under Section 163(j)
155 KB PDF File
4/6/2009 Transfer Pricing News - April 2009
357 KB PDF File
2/11/2009 Significant Changes to United States – France Income Tax Treaty under New Protocol
163 KB PDF File
2/11/2009 Relaxation of Rules Relating to Certain Loans from Controlled Foreign Corporations to United States Taxpayers
149 KB PDF File
2/5/2009 The Temporary Cost-Sharing Regulations
217 KB PDF File
1/19/2009 Conduit Financing Proposed Regulations Affect Certain Disregarded Entities
28 KB PDF
1/19/2009 Vodafone Case: Holding Companies with Investments in India Affected
28 KB PDF
1/19/2009 Final Regulations on the Application of Subpart F to Certain Contract Manufacturing Arrangements
28 KB PDF
1/8/2009 IRS Issues Final and Temporary Cost-Sharing Regulations
25 KB
12/18/2008 Fifth Protocol Amending the United States-Canada Income Tax Treaty is in Effect
29 KB PDF File
12/11/2008 United Kingdom (“UK”) Taxation of European Union (“EU”) Sourced Dividends Ruled Unlawful by High Court in London
30KB PDF File
12/3/2008 The United Kingdom Pre-Budget Report (the “Report”) Announces an Exemption Regime for the Taxation of Foreign Profits to be Introduced in the 2009 Finance Act
49KB PDF File
11/21/2008 United States Tax Authorities Consider Changes to USRPI Determination
34KB PDF File
11/18/2008 Internal Revenue Service Announces Automatic Penalty Assessment for Late Filing of Form 5471
33KB PDF File
11/18/2008 Brazil Exempts Foreign Fixed Income Investments and Loans from IOF Tax
30KB PDF File
10/8/2008 IRS Allows Certain Loans from CFC’s Without Deemed Income Inclusions
32KB PDF File
10/8/2008 Ratified U.S.-Canada Protocol Provides for Refund Opportunity on Interest Withholding Tax
38KB PDF File
8/25/2008 New Internal Revenue Manual provision mandates stricter scrutiny and regulation of payments to foreign persons
40KB PDF File
8/7/2008 Mexican Authorities Repeal Recent Administrative Rule Including Transfers and Transactions from Foreign Banks Under the Cash Deposits Tax
30KB PDF File
8/7/2008 New German Change-in-Ownership Rules Severely Restrict NOL Carryovers
32KB PDF File
8/6/2008 UK Company’s Interest Owed to Foreign Parent: Deduction Based on Accrual Method
40KB PDF File
8/1/2008 Delay in Application of Worldwide Allocation of Interest
28KB PDF File
7/16/2008 Technical Explanation of the Fifth Protocol to US-Canada Income Tax Treaty Released July 10, 2008
36KB PDF File
7/8/2008 New Tax on Cash Bank Deposits Effective in Mexico
25KB PDF File
7/8/2008 Delaware Included as Tax Haven under New Brazilian Tax Law
25KB PDF File
7/7/2008 IRS Rules that Partners, not the Partnership, Must File Form 926 for Transfers of Property to a Foreign Corporation
30KB PDF File
7/2/2008 International Tax Alert - Italian Government Decree Would Eliminate Favorable Rules on the Taxation of Stock Options
37KB PDF File
6/30/2008 IRS Substantially Expands Jurisdiction of the APA Program
26KB PDF File
6/13/2008 Brazil Supreme Court Maintains Limited Judicial Exemptions on Social Contributions Tax
26KB PDF File
5/22/2008 IRS Simplifies Late Filing Relief Procedures for Certain FIRPTA Transactions
36KB PDF File
5/13/2008 Foreign Bank and Financial Account Filing Requirements
74KB PDF file
4/14/2008 Ireland Changes in Taxation of Foreign Dividends
27KB PDF file
4/9/2008 U.S. Tax Filings for Foreign Companies
39KB PDF file
4/2/2008 U.S. Alert: Interest Paid by a German Partnership to a U.S. Partner is Exempt from German Tax under the U.S.-German Treaty
29KB PDF File
3/17/2008 UK Disregard Regulations: New Election, if Required, Should be Made by March 31, 2008
25KB PDF file
3/6/2008 New Switzerland Witholding Tax Rules Relating to Repatriation and Reorganizations
29KB PDF file
3/6/2008 New Proposed Regulations on Contract Manufacturing
39KB PDF File
3/5/2008 India Union Budget 2008
686KB PDF File
2/25/2008 Third Circuit Court of Appeals Decision Upholds Regulation That May Deny Deductions on Late Filed Returns of Foreign Corporations Conducting Business in the U.S.
29KB PDF File
2/12/2008 Refund Opportunity Under New U.S.-German Protocol
36KB PDF File
2/6/2008 Irish Government Publishes Several Changes in Finance Bill for 2008
26KB PDF File
1/16/2008 IRS Issues Regulations on Overall Domestic and Foreign Losses
28KB PDF file
1/16/2008 Impact of New Treaty Protocol (Fifth Protocol) with Canada on Non-deductible Payments
29KB PDF file

Archive

State and Local Tax Alerts

5/12/2009 Reminder May 31, 2009, Due Date for Deferred Intercompany Stock Account Disclosure Requirements
151 KB PDF File
5/12/2009 California Tax Alert Regarding Various Matters
199 KB PDF File
5/12/2009 Tax Amnesty Update
191 KB PDF File
2/27/2009 Wisconsin Budget Bill Enacts Significant Corporate Franchise and Sales/Use Tax Changes
202 KB PDF File
2/27/2009 California Budget Makes Significant Changes to State Sales and Income Tax Rules
197 KB PDF File
1/22/2009 Michigan Business Tax and Real Estate Transfer Tax Amended Retroactively
41 KB PDF File
12/18/2008 2008 New York State and New York City Updates
41KB
12/18/2008 Connecticut Amnesty Program
115KB
12/18/2008 Recent New Jersey Legislation and Salable Tax Credits
33KB
11/7/2008 Texas Considerations Before Capitalizing or Expensing COGS
28KB PDF File
9/29/2008 California budget signed by Governor has significant immediate and long-term impact on individuals and corporations
37 KB PDF File
7/29/2008 Massachusetts Adopts Significant Corporate Tax Changes
33KB PDF File
7/16/2008 Wisconsin Supreme Court Rules Modified Software is Not Taxable
33KB PDF File
7/11/2008 IRS Treats Change in a Public Utility's Treatment of Customer Connection Fees as a Change in Method of Accounting
107KB PDF File
6/5/2008 NY Legislation Makes Online Retailers Subject to Sales Tax Effective June 1, 2008
28KB PDF File
6/2/2008 State of Illinois Institutes Unclaimed Property Voluntary Disclosure Agreement Program
36KB PDF File
5/30/2008 Texas Comptroller's Regulations Interpret "Affiliate" Differently than Statutory Definition
26KB PDF File
5/14/2008 Combined Filings in Texas Must File Separately for Exempt Passive Entities
26KB PDF File
5/14/2008 Texas Combined Groups with Newly Taxable Entities or No-Nexus Members Cannot Rely upon Last Year's Liability When Making Estimated Payments
25KB PDF File
5/6/2008 Understanding confusing Texas filing deadlines
120KB PDF File
3/20/2008 Update on New York State Combined Reporting Requirements
27KB PDF file
2/20/2008 Illinois Tax Changes: S.B. 783 Modifies Recently Enacted Provisions of S.B. 1544
56KB PDF file
1/31/2008 Update on Calculating Michigan Business Tax Deferred Taxes
53KB PDF file
1/28/2008 Taxpayers Electing to Capitalize Can Use Beginning Inventory When Utilizing the COGS Deduction
24KB PDF file
1/23/2008 SALT Updates
38KB PDF File
1/22/2008 Maryland Legislation Raises Tax Rates
38KB PDF file
1/8/2008 Texas Temporary Credit Election
24KB PDF file

Archive

Credits and Incentives Alerts

6/30/2009 Section 179D Deduction for Energy Efficient Commercial Buildings and Other Energy Tax Incentives
180 KB PDF File
2/19/2009 Bonus Depreciation: American Recovery and Reinvestment Tax Act of 2009
181 KB PDF File
8/18/2008 Refundable R&D and AMT Credits Under the Housing Assistance Tax Act of 2008
47 KB PDF File
2/7/2008 New Geographical Incentives for Companies in California
32KB PDF file
1/17/2008 Opportunities/Incentives for Companies Considering Relocation Within or Even Outside of New Jersey
26KB PDF file

Archive

Compensation and Benefits News

6/12/2009 Treasury Releases Interim TARP Compensation Regulations
182KB PDF File
3/16/2009 IRS Releases Information on COBRA Continuation Premium Subsidy
182 KB PDF File
1/30/2009 2009 Retirement Plan Cost of Living Adjustments
58KB PDF File
1/21/2009 Required Minimum Distribution Payment Provision Suspended for 2009
33 KB PDF File
11/4/2008 Executive Deferred Compensation Compliance Deadline is Here
41KB PDF File
7/23/2008 IRS Proposed ISO and ESPP Regulations to Help Employees Calculate Taxes Owed on Stock Dispositions
43KB PDF File
2/25/2008 IRS Confirms Section 162(m) Executive Compensation Ruling but Delays Effective Date
28KB PDF File
2/13/2008 PLR on Section 162(m) May Impact Public Companies' Tax Deductions
26KB PDF file

Archive

Washington Tax Report

The Washington Tax Report is a special newsletter that BDO Seidman publishes after new tax legislation has been enacted by Congress or major tax developments have occurred.

2/17/2009 The American Recovery and Reinvestment Tax Act of 2009
462 KB PDF File
2/8/2008 Summary of Economic Stimulus Act of 2008
434KB PDF file

Archive

Tax Letter for Businesses

Our Tax Letter for Businesses is published near the end of each year and addresses year-end tax-saving strategies for all businesses, partnerships, limited liability corporations, S corporations and regular corporations.

11/24/2008 2008 Year-End Tax Planning for Businesses
267KB PDF File

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Tax Letter for Individuals

Our Tax Letter for Individuals is published near the end of each year and addresses areas and items that individuals should consider in an effort to reduce their tax liability.

11/24/2008 2008 Year-End Tax Planning for Individuals
339KB PDF File

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Tax Seminar Presentations

6/16/2009 International Tax 101 - The Basics
1696 KB PDF File
3/24/2008 Unclaimed Property Update
739KB PDF File

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