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Proposed Regulations Would Require More Transparency For Certain Wholly Owned Domestic Disregarded Entities
Specifically, such treatment would apply to reporting, record maintenance and associated compliance requirements that otherwise apply to 25% foreign-owned domestic corporations under Section 6038A.
United States
25 May 2016
2
Highlights Of The 2014 AICPA Conference On Current SEC And PCAOB Developments
This publication provides an overview of key matters discussed during the conference.
United States
16 Jan 2015
3
IRS Finalizes Anti-Abuse Regulations For Section 304 Related Party Stock Sales
The IRS finalized regulations under Treas. Reg. Sec. 1.304-4 containing certain anti-abuse provisions for Section 304 related to party stock sales.
United States
25 Jan 2013
4
A Change In The Playing Field: Should FPIs BeTreated Like U.S. SEC Registrants?
Many U.S. companies registered with the SEC may think foreign private issuers (FPIs) have it pretty easy, at least as far as SEC filing requirements go.
United States
27 Nov 2012
5
IRS Issues New Compliance Procedure For ‘Low Risk’ Nonresident U.S. Taxpayers
The IRS has released new streamlined filing compliance procedures for certain "low risk" nonresident U.S. taxpayers.
United States
27 Sep 2012
6
CFOs: Surviving In The New ERA - Part 1
The Association of Government Accountants (AGA) and Grant Thornton LLP have surveyed government Association of State Auditors, Comptrollers and Treasurers (NASACT) and the Government of Canada joined us in 2008.
United States
26 Jul 2011
7
The State And Municipal Lobbying And Pay-To-Play Regulation Of Pension Fund Management Participants - Part 2
The Association of Government Accountants (AGA) and Grant Thornton LLP have surveyed government Association of State Auditors, Comptrollers and Treasurers (NASACT) and the Government of Canada joined us in 2008.
United States
26 Jul 2011
8
FinCEN Revises Scope Of Extended FBAR Filing Deadline For Certain Financial Professionals
Generally, each U.S. person who has a financial interest in, or signature or other authority over, a bank, securities or other financial account in a foreign country must report that relationship if the aggregate value of those financial accounts exceeds $10,000 at any time during the calendar year.
United States
23 Jun 2011
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