BDO United States

News and Resources

• July 2010 NewsBytes
• Study Examines Link between Executive Pay and Company Performance at 10 Top American Cities
• Pending Financial Overhaul Exempts Small Public Companies from Internal Control Audits
• June 2010 NewsBytes
• January 2010 IPO NewsBytes
• Ac'sense
• BDO Assurance Publications
• IFRS BDO NewsBytes
• Client Advisories
• Financial Reporting Letters
• Financial Reporting Calls

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

Archive

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

Archive

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

Archive

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

Archive

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

Archive

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

Archive

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

Archive

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

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.

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

Archive

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

Archive

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

Archive