United States Tax News

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U.S. Joint Committee on Taxation Publishes Overview of Federal Tax System for 2018

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U.S. Negotiating CbC Exchange Arrangement with Croatia

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U.S. IRS Increases User Fees for APAs

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IRS Releases Practice Unit on Adjustments to Debt Basis for S Corporations

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U.S. to Negotiate Tax Treaty with Armenia

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U.S. Supreme Court Agrees to Hear Case on Economic Nexus Law

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Switzerland Ranked Number 1 in Financial Secrecy; U.S. Ranked Number 2

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Dutch Tax Treaty Negotiation Plans for 2018

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U.S. IRS Issues Revenue Procedure on Safe Harbor Methods for Continuity of Interest Determination for Tax-Free Reorganizations

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IMF Updates World Economic Outlook with Impact of U.S. Tax Reform

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International Compliance Assurance Programme Pilot for Transfer Pricing Launched

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U.S. IRS Issues Additional Guidance on Transition Tax on Foreign Earnings

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U.S. IRS Issues Guidance Update on CbC Reporting

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India and U.S. Sign First Bilateral APA

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U.S. IRS LB&I Division Memos Published with New Instructions for Transfer Pricing Examinations

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IRS Releases Practice Unit on Stock Basis Ordering Rules and Self-Employment Tax in U.S. Territories

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U.S. Publishes CbC Exchange Arrangement with Poland

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U.S. Joint Committee on Taxation Publishes List of Expiring Federal Tax Provisions

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U.S. Publishes CbC Exchange Arrangement with Bermuda

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U.S. Treasury List of International Boycott Countries Published

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Taiwan Looking to Negotiate Tax Treaty with the U.S.

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IRS Releases Practice Unit on Substantial Contribution Test for CFC Manufacturing Exception

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U.S. Signs CbC Exchange Arrangement with Poland, Confirms Signature Date with Spain

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Guidance on U.S. Transition Tax on Foreign Earnings

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U.S. Publishes CbC Exchange Joint Statement with France and Exchange Arrangement with Spain

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U.S. Tax Cuts and Jobs Act Signed into Law

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U.S. Signs CbC Exchange Arrangement with Spain, Provides Operative Date for Arrangements with Guernsey and Malta

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U.S. Tax Cuts and Jobs Act Approved by Congress

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EU General Court Rejects U.S. Application for Leave to Intervene in Apple State Aid Case

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IRS Releases Practice Units on Calculation of the IRC 956 Inclusion and Initial Stock Basis in S Corporations

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