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Results: 1-10 of 99

IRS increases scrutiny of inter-company debt arrangements

  • Landwell
  • -
  • USA
  • -
  • October 17 2011

The IRS has always been concerned with issues of thin capitalization, debt versus equity characterization and interest deductibility

Critical IRS policy change regarding processing and filing deadline to carryback 2010 net operating losses

  • Landwell
  • -
  • USA
  • -
  • November 22 2011

The ability for corporate taxpayers to obtain a quick refund by filing IRS Form 1139, Corporation Application for Tentative Refund, is important and can quickly increase a corporation’s cash flow in today’s difficult economy

Portugal Luxembourg Double Tax Treaty

  • Landwell
  • -
  • Luxembourg, Portugal
  • -
  • April 27 2011

On February 24, 2011, the Portuguese Council of Ministers approved the proposal of a resolution that approves the protocol amending the DTT signed between Portugal and Luxembourg

Double tax treaty - Armenia Ireland

  • Landwell
  • -
  • Armenia, Ireland
  • -
  • October 17 2011

Ireland signed a double tax treaty with Armenia on July 14, 2011

President Obama proposes $467 billion in tax increases to offset cost of jobs bill

  • Landwell
  • -
  • USA
  • -
  • October 17 2011

President Barack Obama on September 12, 2011 sent to Congress legislative language and analysis for the $447 billion American Jobs Act that he proposed the week earlier, asking Congress to adopt the $467 billion in revenue raisers that would more than offset the cost of the package

Deduction on dividends received - abolishment of fixed financial asset condition

  • Landwell
  • -
  • Belgium
  • -
  • April 27 2011

Under Belgian corporate income tax law, Belgian taxpayers can, under conditions, benefit from a 95 deduction on dividends received ( DRD

Commitment to tax rate at 12.5

  • Landwell
  • -
  • Ireland
  • -
  • April 27 2011

Following the recent Irish election, and despite the large amount of press coverage, the new Prime Minister of Ireland has recently reaffirmed with other leaders in the European Union the new Government's commitment to the 12.5 corporation tax rate

Update on double tax agreements

  • Landwell
  • -
  • Chile, Mexico, New Zealand, Turkey, United Kingdom
  • -
  • October 17 2011

The new NZ Turkey double tax treaty is now in force

Germany-Cyprus

  • Landwell
  • -
  • Cyprus, Germany
  • -
  • April 27 2011

Germany signed a new Double Tax Treaty with Cyprus on February 18, 2011

Report of Foreign Bank and Financial Accounts “FBAR” new rules expand the number of officers and employees required to file by June 30, 2011

  • Landwell
  • -
  • USA
  • -
  • May 20 2011

New regulations effective March 29, 2011, can affect a significant number of US persons with a financial interest in, or signature authority over, foreign financial accounts reported on the Form TD F 90-22, Report of Foreign Bank and Financial Accounts, commonly referred to as FBAR