Ernst & Young Its Washington Dispatch
ITS Washington Dispatch, July 2012
- Autor: Vários
- Narrador: Vários
- Editor: Podcast
- Duración: 0:14:54
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Sinopsis
Congress reviews tax reform options; territorial tax system enters presidential politics -- US Treasury releases FATCA Model Intergovernmental Agreement -- IRS Notice 2012-39: future regs coming under Section 367(d) affecting outbound transfers of intangible property in asset reorganizations -- IRS regulations clarify prior guidance on ODLs, coordinate with OFL and SLL provisions -- IRS expands PFIC active banking exception for qualifying government bonds -- IRS changes ITIN application procedures