BDO United States

BDO United States

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

Federal Tax Alerts

8/31/2010 Street Lights are Seven-Year Property for Depreciation Purposes
90 KB PDF File
4/22/2010 IRS Releases Draft “Schedule UTP” for the Reporting of Uncertain Tax Positions
101 KB PDF File
4/8/2010 New Tax Exemption Requirements for 501(c)(3) Hospitals
93 KB PDF File
4/7/2010 Expired Tax Provisions Relating to International and Federal Tax May Affect First Quarter Reporting And Effective Tax Rate Determinations
91 KB PDF File
4/1/2010 Health Care Reform Eliminates Deduction for Subsidy Payments on Retiree Prescription Drug Expenses
95 KB PDF File
3/24/2010 Hiring Incentives to Restore Employment Act
105 KB PDF
3/10/2010 Foreign Financial Bank Account Reporting Guidance Revised; Limited Relief Extended
98 KB PDF File
2/19/2010 Administration Outlines Fiscal 2011 Tax Proposals
159 KB PDF File
2/5/2010 IRS Considering Increased Reporting of Taxpayers’ Uncertain Tax Positions
101 KB PDF File
11/9/2009 The Worker, Homeownership and Business Assistance Act of 2009
160 KB PDF File
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

International Tax Newsletter

3/25/2010 China Insider International
1,634 KB PDF File
7/21/2009 World Wide Tax News Issue 2009.2
402 KB PDF File
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

International Tax Alerts

8/24/2010 President Signs H.R. 1586 Containing International Tax Provisions
121 KB PDF File
6/8/2010 Financial Bank Account Reporting Guidance Revised; Limited Relief Extended
563 KB PDF File
5/13/2010 New Law Expands Limitations Period With Respect to the Failure to Report Certain Foreign Activities
101 KB PDF File
4/19/2010 French Supreme Court Issues Ruling on Commissionaire Structures and the Creation of French Permanent Establishments
1361 KB PDF File
4/8/2010 Chinese Tax Authorities Now Require Transfer Pricing Documentation
103 KB PDF File
4/8/2010 Chinese Tax Authority Targets Foreign Businesses in China
108 KB PDF File
4/8/2010 U.S. Tax Court Decision on Xilinx
104 KB PDF File
3/1/2010 United States and Chile Sign a New Income Tax Treaty
106 KB PDF File
3/1/2010 United States and Hungary Sign a New Income Tax Treaty
108 KB PDF File
2/19/2010 Obama Administration Outlines New Proposals to Reform
113 KB PDF File
2/10/2010 New Protocol to United States – France Income Tax Treaty Enters into Force Creating Possible Refund Opportunity for Certain Dividend and Royalty Payments
103 KB PDF File
2/10/2010 United States-Italy Income Tax Treaty Enters into Force
108 KB PDF File
1/14/2010 Tax Court of Canada Rules in Favor of GE Capital Canada in Guarantee Fee Trial
98 KB PDF File
1/14/2010 Tax Court Rules Against IRS in VERITAS Software Corp. Cost-Sharing Trial
104 KB PDF File
12/16/2009 Mexican Tax Reform of 2010
162 KB PDF File
11/3/2009 New Protocol Amending United States - Switzerland Income Tax Treaty Signed on September 23, 2009
155 KB File
9/23/2009 IRS Extends Deadline for Foreign Bank Account Reporting Under Voluntary Disclosure Program
150 KB PDF File
8/19/2009 Internal Revenue Service Issues Additional Guidance on Foreign Bank and Financial Accounts
157 KB PDF File
7/14/2009 Temporary Relaxation of German NOL Limitation and Interest Barrier Rules
185 KB PDF File
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

State and Local Tax Alerts

8/31/2010 Massachusetts Economic Development Reorganization Act
Massachusetts Economic Development Reorganization Act
8/25/2010 New York Budget and Regulatory Changes
117 KB PDF File
8/23/2010 Illinois Tax Amnesty Program Enacted
90 KB PDF File
8/23/2010 Delaware Unclaimed Property Legislative Amendments Enacted
90 KB PDF File
8/18/2010 Washington Business and Occupation (“B&O”) Tax Changes
114 KB PDF File
8/5/2010 Illinois Budget and Regulatory Changes
110 KB PDF File
7/22/2010 Florida Tax Amnesty
99 KB PDF File
7/8/2010 Delaware Unclaimed Property Proposed Legislative Amendments
104 KB PDF File
7/8/2010 Illinois Senate Bill 1578, The Small Business Job Creation Act
103 KB PDF File
5/12/2010 Texas Franchise Tax Deadlines & Extensions
92 KB PDF File
4/28/2010 New York City Rules Amended
89 KB PDF File
4/2/2010 “Kmart Fix” Legislation Signed Into Law
90 KB PDF File
2/18/2010 Disregarded Entities May Be Required to File Michigan Single Business Tax Returns
94 KB PDF File
1/26/2010 New York State Introduces Penalty and Interest Discount (“PAID”) Program
115 KB PDF File
8/17/2009 New York City Tax Legislation
213 KB PDF File
8/13/2009 Texas Franchise Tax Extensions: August 15 or November 15 Deadline?
150 KB PDF File
7/22/2009 New Jersey Tax Update – Corporate Business Tax
163 KB PDF File
7/14/2009 Wisconsin 2009-2011 Budget Act Enacts Significant Tax Changes
211 KB PDF File
7/7/2009 California Tax Alert Update
184 KB PDF File
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

Credits and Incentives Alerts

5/27/2010 Section 48D Qualifying Therapeutic Discovery Project: Application Process Guidance in Notice 2010-45
132 KB PDF File
4/16/2010 Section 48D Tax Credit & Grant Program
April 2010 Webcast
3/31/2010 Life Sciences - $1 Billion in Credits and Grants for Qualifying Therapeutic Discovery Projects
117 KB PDF File
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

Compensation and Benefits News

7/30/2010 Global Equity Alert - Italian Draft Law Decree Contemplates Additional 10 Percent Tax on Variable Compensation
269 KB PDF File
7/27/2010 Global Equity Alert - France: Legislative Project to Increase the Taxation of the Stock Options/Restricted Stock Units
267 KB PDF File
7/27/2010 Global Equity Alert - French Supreme Court Imposes Laws Regarding Stock Option Income
283 KB PDF File
6/17/2010 Abolishment of India’s Fringe Benefit Tax
109 KB PDF File
6/3/2010 IRS Random Sampling of 401(K) Plans
95 KB PDF File
5/19/2010 Update on FICA Refund - FICA Tax Refunds on Severance Payments: Government Appeals United States v. Quality Stores
94 KB PDF File
4/8/2010 How to Collect Refunds of FICA for Payments Made to Medical Residents Prior to April 1, 2005
94 KB PDF File
3/16/2010 Protective FICA Claim for Severance Payments
100 KB PDF File
3/11/2010 IRS Begins Payroll Tax and Exec Comp Audit Initiative of 6,000 Companies
102 KB PDF File
1/22/2010 Nonqualified Deferred Compensation Document Correction Program for IRC §409A
102 KB PDF File
1/22/2010 Changes to Form 5500 Filing Methods Required by DOL – Action Required
119 KB PDF File
1/19/2010 SEC Isues Final Regulations on Compensation Disclosure for the 2010 Proxy Season
109 KB PDF File
12/3/2009 The BDO 300: 2009-2010 Board Compensation Survey
1.47 MB PDF File
10/27/2009 2010 Retirement Plan and FICA Cost-of-Living Adjustments
153 KB PDF File
9/24/2009 Internal Revenue Service Announces Retirement and Savings Initiatives
179 KB PDF File
8/7/2009 India’s Budget to Repeal Fringe Benefit Tax on Equity Awards and Implement New Tax Regime
159 KB PDF File
8/7/2009 DOL Issues Transitional Relief for 403(b) Plan Form 5500 Annual Reporting Requirements
184 KB PDF File
7/20/2009 SEC Proposes Proxy Disclosure Revisions
154 KB PDF File
7/9/2009 IRS Issues Notice on Taxation of Employer-Provided Cell Phones
167 KB PDF File
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

Washington Tax Report

The Washington Tax Report is a special newsletter that BDO 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

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.

12/17/2009 2009 Tax Planning Letter for Businesses
293 KB PDF File

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.

12/18/2009 2009 Tax Planning Letter for Individuals
525 KB PDF File

Tax Seminar Presentations

10/27/2009 Unclaimed Property Tax Update
October 2009
8/3/2009 Unclaimed Property Webcast Questions and Answers
241 KB PDF File
7/31/2009 FIN 48 Private Company Update
111 KB PDF File
6/16/2009 International Tax 101 - The Basics
1696 KB PDF File