United States Tax News

IRS Releases Draft Schedule N (Form 1120) for Foreign Operations of U.S. Corporations

3 June 2014

Update - U.S. Anti-Inversion Bill

21 May 2014

New Tax Treaty between the U.S. and Poland sent to the U.S. Senate

21 May 2014

U.S. Anti-Inversion Bill Expected Soon

16 May 2014

Bill Introduced to U.S. House of Representatives for CFC Dividend Exclusion

14 May 2014

FATCA Search and Download Tool to Launch June 2014

13 May 2014

Australia Court Rules on Application of Tax Treaty Provisions for Offshore Partnerships with U.S. Resident Partners

12 May 2014

TIEA between Colombia and the U.S. has Entered Into Force

12 May 2014

"In Use" is the Key when Determining a PE due to an Installation or Structure in India

12 May 2014

Protocol to the Tax Treaty between the U.S. and Spain sent to the U.S. Senate

9 May 2014

Hong Kong to Implement TIEA with the U.S.

7 May 2014

Proposed U.S. House Bill Would Permanently Extend Subpart F Exception

23 April 2014

U.S. Approves New Tax Treaty with Chile

4 April 2014

U.S. Approves New Tax Treaty with Hungary

4 April 2014

FATCA Agreements in Substance will be Considered in Effect

4 April 2014

U.S. Approves New Tax Treaty with Chile

4 April 2014

U.S. Approves New Tax Treaty with Hungary

4 April 2014

U.S. Court Rejects IRS's Transfer Pricing Adjustment

3 April 2014

Severance Payments Must be Taxed Says U.S. Supreme Court

31 March 2014

U.S. Issues Notice on the Treatment of Virtual Currency

28 March 2014

U.S. Interest Rates on Overpayment and Underpayment Unchanged for Q2

17 March 2014

US Tax Court allows deduction for captive insurance premiums

1 January 2014

Regulations issued on IRS reporting requirements for US shareholders of PFICs and other foreign corporations

1 January 2014

Treaty between India and US – Indian decision on taxability of payments made for standard training services as fees for technical services

31 December 2013

Loss deductions disallowed for lack of economic substance

31 December 2013

Treaty between India and United States – Indian decision on whether payment for use of software was a royalty

31 December 2013

Regulations issued regarding withholding on payment of dividend equivalents from US sources

31 December 2013

US Senate Finance Committee releases proposals for international business tax reform

25 December 2013

Treaty between Finland and United States – Finnish domestic treatment granted to a US company's PE in Finland due to non-discrimination principle

25 December 2013

US Treasury Department reissues list of boycott countries that result in restriction of US tax benefits

25 December 2013