Spotlight on Georgia: certain interesting tax developments *

USA - May 13 2013
In DeKalb County Board of Tax Assessors v. Presbytery of Greater Atlanta, Inc., a religious nonprofit corporation, not having a present need to use…

Co-authors: Robert T. Gardner, Michael M. Smith, Thomas J. Mahoney Jr., Nedom A. Haley, William R. Sylvester.

Out of sight isn’t out of (the IRS’s) mind: the expanding universe of foreign disclosure requirements *

USA - July 27 2011
Taxpayers who fail to comply with U.S. income tax and foreign asset reporting requirements face draconian civil and criminal penalties, and enforcement of these requirements remains a priority for the IRS.