Foreign Financial Institutions Get Relief on Reporting U.S. Taxpayer Identification Numbers
January 24, 2023
Article
Foreign Financial Institutions Get Relief on Reporting U.S. Taxpayer Identification Numbers
January 24, 2023
The IRS has granted new temporary relief under the Foreign Account Tax Compliance Act (FATCA) for certain foreign financial institutions (FFIs) that continue to be unable to obtain and report U.S. taxpayer identification numbers (TINs) for certain preexisting accounts.
BDO Comment Letter - Leases - Common Control Arrangements
January 18, 2023
Comment Letter
BDO Comment Letter - Leases - Common Control Arrangements
January 18, 2023
BDO supports the Board’s proposal to allow private entities to use the written terms and conditions of a common control arrangement to determine whether a lease exists, but requests certain clarifications.
SHARE