BDO United States

BDO United States

News and Resources

Tax Publications

ASC 740

8/25/2014 BDO Knows: ASC 740 - August 2014
Income Taxes

Expatriate Tax News

7/1/2014 Expatriate Tax Newsletter - June 2014
Expatriate Tax Practice Updates
12/13/2013 Expatriate Tax Newsletter - December 2013
Expatriate Tax Practice Updates
9/30/2013 Expatriate Tax Newsletter - September 2013
Expatriate Tax Practice Updates
7/29/2013 Expatriate Tax Newsletter - July 2013
Expatriate Tax Practice Updates
4/15/2013 Expatriate Tax Newsletter - April 2013
Expatriate Tax Practice Updates

Expatriate Tax Alert

1/17/2013 Expatriate Tax Alert - January 2013
Exposure Draft Law Introducing New Australian Transfer Pricing Rules With Significant Self-Assessment and Documentation Requirements

Federal Tax Alerts

8/26/2014 Federal Tax Alert - August 2014
Final Regulations on Dispositions of Tangible Depreciable Property
4/22/2014 Federal Tax Alert - April 2014
2014 Post-Filing Season Update
3/11/2014 Federal Tax Alert - March 2014
Obama Emphasizes Individuals, Targets Business Tax Incentives In FY 2015 Budget
3/7/2014 Federal Tax Alert - March 2014
IRS Issues Modified and New Accounting Method Change Procedures for Dispositions of Tangible Depreciable Property
2/24/2014 Federal Tax Alert - February 2014
Comprehensive Analysis of Final Repair/ Capitalization and Proposed MACRS Disposition Regulations
1/7/2014 Federal Tax Alert - January 2014
2013 Tax Developments Break New Ground; Build On Past

Indirect Tax News

9/29/2014 BDO Indirect Tax News - September 2014
Recent Indirect Tax Developments of International Interest across the World
7/1/2014 BDO Indirect Tax News - July 2014
Recent Indirect Tax Developments of International Interest across the World
3/31/2014 BDO Indirect Tax News - March 2014
Recent Indirect Tax Developments of International Interest across the World

International Tax Newsletter

10/1/2014 International Tax Newsletter - October 2014
China Tax Newsletter
9/16/2014 International Tax Newsletter - September 2014
China Tax Newsletter
8/25/2014 International Tax Newsletter - August 2014
China Tax Newsletter
7/15/2014 International Tax Newsletter - July 2014
India Tax Newsletter
7/8/2014 International Tax Newsletter - May 2014
China Tax Newsletter
7/2/2014 BDO World Wide Tax News - July 2014
Recent Tax Developments of International Interest across the World
5/14/2014 ASEAN Investment & Tax News - Issue 1/2014
Best Prospects Worldwide for Foreign Direct Investments
5/14/2014 ASEAN Investment & Tax News - Issue 2/2014
Indonesia Economic Policy -Tax Incentives & Investment
3/30/2014 International Tax Newsletter - March 2014
China Tax Newsletter
3/8/2014 BDO World Wide Tax News - March 2014
Recent Tax Developments of International Interest across the World
2/10/2014 International Tax Newsletter - February 2014
China Tax Newsletter
1/3/2014 International Tax Newsletter - January 2014
China Tax Newsletter

International Tax Alerts

7/25/2014 International Tax Alert - July 2014
Brazil: Treaty Interpretation
6/20/2014 International Tax Alert - June 2014
IRS Issues Final and Proposed Regulations to Ease Form 5472 Filing Requirements
6/10/2014 International Tax Alert - June 2014
Foreign Financial Account Reporting (FinCEN Form 114) Should Be Submitted Electronically No Later Than June 30, 2014
5/21/2014 International Tax Alert - May 2014
Mexican Tax Reform: Upcoming Deadlines for IMMEX and Maquiladora Companies
5/5/2014 International Tax Alert - May 2014
Putting Brazil’s Tax System in Perspective
4/11/2014 International Tax Alert - April 2014
New Form W-8BEN-E and Announcement 2014-17
2/13/2014 International Tax Alert - February 2014
Canada's Federal Budget 2014 - The Road to Balance: Creating Jobs and Opportunities
1/3/2014 International Tax Alert - January 2014
Mexico Tax Law Changes

R&D Tax Alerts

6/10/2014 R&D Tax Alert - June 2014
New Taxpayer-Friendly Regulations Allow Alternative Simplified Research Credit to Be Elected on Amended Returns

Transfer Pricing

9/19/2014 BDO Transfer Pricing Alert - September 2014
OCED Country-by-Country Reporting
7/22/2014 BDO Transfer Pricing News - July 2014
Recent developments in the field of transfer pricing in Kuwait, the Netherlands and Switzerland.
2/27/2014 BDO Transfer Pricing News - February 2014
Recent developments in the field of transfer pricing in France, India, Indonesia and Netherlands
2/21/2014 BDO Transfer Pricing Alert - February 2014
Internal Revenue Service Releases Guidance Regarding the Stages of the Transfer Pricing Examination Process, and Provides Recommended Audit Procedures as well as Sources of Reference Material

State and Local Tax Alerts

9/17/2014 State and Local Tax Alert - September 2014
California Competes Tax Credit Opportunity Update
9/8/2014 State and Local Tax Alert - September 2014
Massachusetts Enacts an Economic Development Bill that Revises the Regular Research Credit, Provides an Alternative Simplified Research Credit, and Establishes Other Tax Incentives.
8/6/2014 State and Local Tax Alert – August 2014
The California Franchise Tax Board Issued a Legal Ruling that Discusses When a Corporate Member of a Limited Liability Company Classified as a Partnership is Required to Report and Pay Taxes and Fees
7/30/2014 State and Local Tax Alert – July 2014
The Massachusetts Department of Revenue Issues Guidelines for its Two-Month Tax Amnesty Program
7/10/2014 State and Local Tax Alert – July 2014
New Jersey Enacts Significant Tax Changes
7/2/2014 State and Local Tax Alert – July 2014
Relevant California Income Tax Developments May Affect Taxpayers
6/24/2014 State and Local Tax Alert – June 2014
Rhode Island Enacts Combined Reporting, Single Sales Factor Apportionment, and Market-Based Sourcing, and Reduces Corporate Tax Rate
6/23/2014 State and Local Tax Alert – June 2014
Manufacturing Exemption Goes Into Effect For Reduced Sales and Use Tax in California Beginning July 1, 2014
6/16/2014 State and Local Tax Alert – June 2014
The Multistate Tax Commission Takes Steps to Develop a State Transfer Pricing Audit Program
6/6/2014 State and Local Tax Alert – June 2014
California Competes Tax Credit Opportunity
5/29/2014 State and Local Tax Alert – May 2014
Pennsylvania Enacts Legislation Which Limits the Authority of Localities to Impose Business Privilege Taxes and Prevents Double Taxation of Receipts
5/22/2014 State and Local Tax Alert – May 2014
The Ohio Board of Tax Appeals Affirmed the Tax Commissioner's Commercial Activity Tax Final Determination Issued to a Taxpayer with Taxable Receipts Exceeding the $500,000 "Bright-Line Presence" Standard
5/21/2014 State and Local Tax Alert – May 2014
Virginia Recently Enacted Legislation That Limits the Application of Two Exceptions to Its Related Member Intangible Expense Add-Back Requirement
5/2/2014 State and Local Tax Alert – May 2014
Maryland Court Of Appeals Holds That an Out-Of-State Patent Holding Company and an Out-Of-State Investment Management Company Had Income Tax Nexus with the State
4/11/2014 State and Local Tax Alert – April 2014
On March 31, 2014, New York Governor Cuomo Signed Into Law The 2014-2015 Budget Bill And, Along With It, Sweeping Changes To Article 9-A, Franchise Tax On Business Corporations
3/12/2014 State and Local Tax Alert - March 2014
Michigan Corporate Income Tax: Passage of Bills Result in Exemption of DISCs, Modification of Sales Factor Eliminations, and Various Other “Clean-Up” Items
3/4/2014 State and Local Tax Alert - March 2014
The New Jersey Division of Taxation Revised its Intangible Asset Nexus Initiative and Released a New Partnership Tax and Partner Fees Initiative as Part of its Voluntary Disclosure Program
3/3/2014 State and Local Tax Alert - March 2014
The New Jersey Tax Court Issued a Letter Opinion to Amplify Its Bench Opinion in Lorillard Licensing Concerning the Throw-Out Rule “Subject to Tax” Standard
2/28/2014 State and Local Tax Alert - February 2014
The New York Court Of Appeals Limits the Scope of the Term “Maintains A Permanent Place of Abode” For Purposes of Determining Who Qualifies as a Resident for Personal Income Tax Purposes
2/10/2014 State and Local Tax Alert - February 2014
Texas District Court Rejects a Taxpayer's Election to U.S. Multistate Tax Compact Evenly-Weighted Three-Factor Apportionment
1/20/2014 State and Local Tax Alert - January 2014
Michigan Corporate Income Tax: New Law Allows a Taxpayer to Elect To Include Non-Unitary, Controlled Entities in a Combined Group

Compensation and Benefits News

7/2/2014 Compensation & Benefits Alert - July 2014
Limited Deferred Compensation Opportunities for Hedge Fund Managers Under Section 457A
6/6/2014 Compensation & Benefits Alert - June 2014
One-Participant and Foreign Plans Maintained Outside the U.S. Might Be Eligible for Relief from Penalties on Past Due Form 5500EZ or Form 5500
3/31/2014 Compensation & Benefits Alert - March 2014
Quality Stores FICA Matter Settled By Supreme Court - Severance Payments Are Subject To FICA Tax
2/5/2014 Compensation & Benefits Alert - February 2014
Protective Claims Due April 15, 2014, For “Quality Stores” Refunds Of FICA on 2010 Severance Payments
2/3/2014 Compensation & Benefits Alert - February 2014
Partnership Equity Compensation: Evaluating Significant Differences in Structuring Partnership Equity Issued In Exchange For Services

Private Client Services Tax Alerts

12/14/2012 Private Client Services Alert - December 2012
Proposed Regulations on 3.8% Tax on Net Investment Income
8/3/2012 Private Client Services Alert - August 2012
Tax Planning for Substantial Tax Changes Coming in 2013

Tax Letters for Businesses

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

1/30/2014 A Summary of 2014 Pennsylvania Payroll Tax Guidelines
A comprehensive guide for employers
12/18/2013 2013 Year-End Tax Planning for Businesses

Tax Letters for Individuals

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

12/18/2013 2013 Year-End Tax Planning For Individuals

Unclaimed Property

7/30/2014 Unclaimed Property Alert - July 2014
Pennsylvania Makes Unclaimed Property Law Changes