Tax Publications

Expatriate Tax News

5/2/2008 April Expatriate Newsletter
255KB PDF file
3/17/2008 March Expatriate Newsletter
304KB PDF file
2/27/2008 February Expatriate Newsletter
197KB PDF File
2/11/2008 January Expatriate Newsletter
3125KB PDF file
1/15/2008 UK Treasury Proposes New Rules for Determining Residence
36KB PDF File
12/20/2007 December Expatriate Newsletter
261KB PDF File
12/20/2007 Individual Expatriate Tax Provisions Modified by Senate to Cover Military Personnel Tax Relief
27KB PDF File
11/20/2007 November Expatriate Newsletter
127KB PDF File
9/21/2007 IRS Determines Housing Costs Amounts Eligible for Section 911 Exclusion/Deduction for 2007
28KB PDF File
2/19/2007 IRS to Waive Estimated Tax Penalty
31KB PDF File
12/20/2006 December Expatriate Newsletter
323KB PDF File
10/30/2006 October Expatriate Newsletter
410KB PDF File
10/11/2006 IRS Notice 2006-87 Publishes Increased Foreign Housing Allowances For Sec. 911
28KB PDF File
9/18/2006 September Expatriate Newsletter
738KB PDF File
5/30/2006 May Expatriate Newsletter
147KB PDF File
5/15/2006 Modification of Exclusions for U.S. Citizens/Green Card Holders Living Abroad
26KB PDF File
4/27/2006 April Expatriate Newsletter
165KB PDF File
1/6/2006 January Expatriate Newsletter
162KB PDF File

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Federal Tax Alerts

10/19/2007 Requesting Relief for Late S Corp and Entity Classification Elections
39KB PDF File
10/10/2007 IRS Grants Tax Relief for Tropical Storm Erin Victims in Texas
22KB PDF File
9/5/2007 Passthrough Entity Tax Bulletin - Proposed Regulations under Sections 704 and 737 Would Apply Retroactively to Partnership Mergers
33KB PDF File
8/22/2007 IRS Final Regulations on Employment and Excise Taxation of Disregarded Entities
27KB PDF File
3/7/2007 Passthrough Entity Tax Bulletin - New Schedule M-3 Requirements
43KB PDF File
7/26/2006 FASB Interpretation No. 48: Accounting for Uncertainty in Income Taxes
30KB PDF File

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International Tax Newsletter

4/9/2008 Issue 2008.1
313KB PDF file
1/3/2008 Issue 2007.4
380KB PDF File
10/10/2007 Issue 2007.3
428KB PDF File
7/18/2007 Issue 2007.2
433KB PDF File
5/24/2007 Form TDF 90-22.1
30KB PDF File
4/12/2007 Issue 2007.1
440KB PDF File
1/4/2007 Issue 2006.4
183KB PDF File
10/17/2006 Issue 2006.3
184KB PDF File
7/18/2006 Issue 2006.2
155KB PDF File
4/19/2006 Issue 2006.1
175KB PDF File

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International Tax Alerts

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
12/19/2007 Mexican Single Rate Business Tax (IETU) and U.S. Foreign Tax Credit
24KB PDF File
11/26/2007 IRS Directive Makes Audits of IRC §965 Repatriation Mandatory
38KB PDF File
11/20/2007 Canadian Withholding on Arm’s Length Interest
26KB PDF File
10/2/2007 United States and Canada Sign Fifth Protocol to U.S.-Canada Income Tax Convention
39KB PDF File
9/5/2007 2008 German Tax Reforms: Loss Carry-forward Limitation Rules
30KB PDF File
8/22/2007 Draft Form 1118 Issued by Internal Revenue Service
30KB PDF File
8/7/2007 Tax Rate Changes in the UK, Germany and China
29KB PDF File
7/30/2007 UK Issues Management Expenses Anti-Avoidance Guidance
27KB PDF File
7/27/2007 German Government Proposes Significant Expansion of Anti-Abuse Rules
27KB PDF File
7/26/2007 French Tax Authorities Issue Guidelines Regarding Rules for Group Tax Regime
27KB PDF File
7/26/2007 Finalization of Temporary Regulations Clarifying Information Reporting by Foreign and Foreign-owned Domestic Corporations
28KB PDF File
4/24/2007 UK Taxation of Foreign Profits
60KB PDF File
4/24/2007 British Columbia ULC
27KB PDF File
4/16/2007 German Government Approves Draft Tax Reform 2008
39KB PDF File
4/3/2007 Proposed FTC Regulations
33KB PDF File
3/26/2007 Canada Proposes Major Changes to International Tax Rules
43 KB PDF File
3/22/2007 Final Regulations Issued Under Dual Consolidated Loss Provisions
39 KB PDF File
2/26/2007 Form 1042 Update
37 KB PDF File
2/23/2007 Qualified Patent Cross Licensing Arrangements
30 KB PDF File
2/15/2007 IRS Comments on its Developing Position on Requesting Taxpayer FIN 48 Workpapers
30 KB PDF File
2/13/2007 Gain Recognition Agreements
30 KB PDF File
2/12/2007 Manufacturing Exception to Subpart F Income
31 KB PDF File
2/5/2007 Notice 2007-13
30 KB PDF File
1/23/2007 IRS Notice 2007-9
29 KB PDF File
12/14/2006 Germany: 2007 Annual Tax Bill Tightens Treaty Shopping Rules
25 KB PDF File
12/14/2006 German Tax Reform Proposal to Reduce Corporate Tax Rates
26 KB PDF File
11/3/2006 Imperial Oil Case Ruling Regarding Canadian Foreign Exchange Losses
30 KB PDF File
11/3/2006 US, UK Enter Competent Authority Agreement to Prevent Double Taxation
25.5 KB PDF File
10/23/2006 Proposed Dutch Corporate and Individual Tax Cuts
27KB PDF File
9/21/2006 Sales and Use Tax in Puerto Rico
27KB PDF File
9/20/2006 UK CFC Rules – ECJ Decision in the Cadbury Schweppes Case
32KB PDF File
8/29/2006 New Temporary U.S. Transfer Pricing Services and Intangibles Regulations
57KB PDF File
8/11/2006 "Technical Taxpayer Rule" for Foreign Tax Credits
34KB PDF File
7/10/2006 Private Equity Funds-Tax Efficiencies
34KB PDF File
7/5/2006 IRS Issues Additional Guidance on Section 7874 ("Inversions")
44KB PDF File
6/27/2006 Treasury Issues Regulations Addressing Related Party Reporting Requirements for Foreign Subsidiaries and Foreign Owned U.S. Corporations
29KB PDF File
6/14/2006 Deadline for Filing Form TDF 90-22.1: Report of Foreign Bank and Financial Accounts
29KB PDF File
6/6/2006 New Protocol to US-German Income Tax Treaty
25KB PDF File
5/19/2006 Temporary Exception from Subpart F for Certain Dividends, Interest, Rents and Royalties
25KB PDF File
5/19/2006 Earnings Stripping Regime Adopts Look-Through Rule for Partnership Items
25KB PDF File
5/19/2006 Two-Year Extension of Active Financing Exception to Subpart F
25KB PDF File
4/27/2006 Lower corporate tax and withholding tax rates proposed in the Netherlands
30KB PDF File
3/23/2006 Voluntary Compliance Program for Payments to Foreign Persons Set to Expire March 31
31KB PDF File
3/20/2006 International R&D Credits and Incentives Update
29KB PDF File
3/17/2006 IRS Relaxes Treaty-Based Return Disclosure Requirements
39KB PDF File
3/14/2006 India Union Budget 2006
370KB PDF File
3/13/2006 Recent Spain-U.S. Competent Authority Agreement May Present a Refund Opportunity
31KB PDF File
2/21/2006 Recent Changes in Italy’s Tax Laws Allow for Step Up in Basis for Certain Assets and a Limited Capital Gains Exemption
31KB PDF File
2/14/2006 Possible Refund of Dividend Withholding Tax in Norway
75KB PDF File
2/9/2006 Notice 2006-16
127KB PDF File
1/31/2006 French Finance Bills
98KB PDF File

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State and Local Tax Alerts

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
12/6/2007 Elimination of Michigan’s Service Tax and Changes to the Michigan Business Tax
44KB PDF File
12/5/2007 Change in Filing Requirements in New York State for Single Member LLCs
24KB PDF File
10/24/2007 California LLC Fee: Calculation Revised
47KB PDF File
10/16/2007 Michigan Business Tax and Deferred Tax Implications
46KB PDF File
9/13/2007 Changes to Illinois Franchise and Corporate Income Tax Laws
43KB PDF File
7/26/2007 Changes Included in New York State’s Budget
27KB PDF File
7/13/2007 New Michigan Business Tax Signed Into Law
49KB PDF File
7/5/2007 Mid-year Update
42KB PDF File
6/7/2007 Texas Transition Rule
25KB PDF File
4/3/2007 Illinois Gross Receipts Tax
35KB PDF File
2/2/2007 WI Court of Appeals Reverses Menasha Case
38KB PDF File
12/14/2006 New Michigan Single Business Tax Credit on Industrial Personal Property
27KB PDF File
11/17/2006 California Limited Liability Company Fee Status
25KB PDF File
8/23/2006 Michigan Single Business Tax Repeal Accelerated
26KB PDF File
7/20/2006 Texas Tax Reform
44KB PDF File
5/4/2006 Repeal of the Florida Intangible Property Tax
23KB PDF File
4/17/2006 Adjusted Notice on the D.C. Case – Protective Refund Claims for D.C. Unincorporated Business Tax
23KB PDF File
3/15/2006 California Limited Liability Company (LLC) Fee Ruled Unconstitutional
28KB PDF File
3/9/2006 Kentucky Corporate Partner Refund Opportunity and Emergency Tax Regulations Highligh
63KB PDF File
2/14/2006 California LLC Fee
98KB PDF File

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Credits and Incentives Alerts

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

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.

2/8/2008 Summary of Economic Stimulus Act of 2008
434KB PDF file
10/24/2007 Updated Procedures Related to Final Regulations on Treatment of Costs to Acquire or Create Intangible Assets
629KB PDF File
7/18/2007 IRC Section 409A Final Regulations Released
619KB PDF File
5/30/2007 Small Business and Work Opportunity Tax Act of 2007
625KB PDF File
9/12/2006 The Pension Protection Act of 2006
183KB PDF File
6/30/2006 Deduction for Domestic Production Activities Income
190KB PDF File
5/17/2006 Tax Increase Prevention and Reconciliation Act of 2005
180KB PDF File
5/1/2006 Section 199 Workbook
256KB 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.

11/9/2007 2007 Year-End Tax Planning for Businesses
253KB PDF File
11/9/2006 2006 Year-End Tax Planning for Businesses
128KB 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.

11/9/2007 2007 Year-End Tax Planning for Individuals
334KB PDF File
11/9/2006 2006 Year-End Tax Planning for Individuals
123KB PDF File

Archive

Tax Seminar Presentations

3/24/2008 Unclaimed Property Update
739KB PDF File
8/7/2007 Understanding the New Michigan Business Tax
202KB PDF File
5/29/2007 R&D Tax Credits: The Food Industry
1MB PDF File
5/11/2007 Final Regulations for Section 409A
45KB PDF File
1/26/2007 Mandatory E-Filing
230KB PDF File
1/11/2007 Corporate Governance & Internal Controls for Equity Based Compensation
198KB PDF File
1/11/2007 R&D Tax Credit: Extended and Modified
177KB PDF File
11/29/2006 Short-Term Assignment Policies
277KB PDF File
11/8/2006 Sales Factor Apportionment Rules
357KB PDF File
11/3/2006 Pension Protection Act for Nonprofits
93KB PDF File
10/27/2006 Employee Retention Methods
425KB PDF File
9/11/2006 The Pension Protection Act
2MB PDF File
9/5/2006 FIN 48: Accounting for Uncertainty in Income Taxes
1MB PDF File
6/8/2006 Texas Gross Receipts Tax Update
289KB PDF File
6/6/2006 Annual Value Added Tax Update
289KB PDF File
5/31/2006 Tax Increase Prevention and Reconciliation Act of 2005
684KB PDF File
5/24/2006 Latin American 2006 Tax Update
228KB PDF File
4/27/2006 State and Local Taxation: Unclaimed Property Update
719KB PDF File
4/13/2006 FAS109-International Aspects
497KB PDF File
4/5/2006 Political Activity and Lobbying: Election Year Summary
312KB PDF File
3/28/2006 2005 State Tax Developments
1MB PDF File
3/28/2006 SEC Proposed Rules on Executive Compensation Disclosure
116KB PDF File
3/27/2006 FAS 123R Implementations
221KB PDF File
3/23/2006 Accounting for Income Taxes
317KB PDF File
3/17/2006 Corporate Estimated Tax Payments - Proposed Regulations
312KB PDF File
2/14/2006 Intermediate Sanctions
177KB PDF File
1/25/2006 Enhancing Global R&D Benefits & FAS 109
593KB PDF File

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