IRS: International Practice Units
Among the lesser known international tax resources available on the web, there are the IRS' International Practice Units. Recent releases include: Branch-Level Interest Tax Concepts; Non-Services FDAP Income; CFC Purchased From Related Party with Same...
Posted by DRTP
On 24 August 2015
Australia’s Tax Perspective: You Cannot Tax What You Cannot See…
What the BEPS? Well, with such a title, one may be led to think that it is about taxation of the air we all breath. Not really, in fact... The Australian Senate Inquiry into corporate tax avoidance...
Posted by DRTP
On 21 August 2015
IRS: New Rev. Proc. 2015-40 and 2015-41 on APA and MAP
Rev. Proc. 2015-40 Procedures for Requesting Competent Authority Assistance under Tax Treaties and Rev. Proc. 2015-41 Procedures for Advance Pricing Agreements were both recently released by the IRS. They replace former versions on the same subjects. They are...
Posted by DRTP
On 20 August 2015
BEPS: Calm Before the Storm…
A fresh look at the "BEPS Status Update", available here, reminds us that Fall 2015 may be BEPS-tacular. Upcoming steps are clear: Finalisation by WP6 in July of Chapters I, II, VI, VII, VIII of the...
Posted by DRTP
On 18 August 2015
IRS FATCA FAQ Updated
The IRS FATCA FAQ was recently updated. See the complete FAQ here to ensure compliance. Robert Robillard, Ph.D., CPA, CGA, MBA, M.Sc. Econ. Senior Partner, DRTP Consulting Inc. 514-742-8086; robertrobillard "at" drtp.ca www.drtp.ca DRTP Consulting Inc. solutions...
Posted by DRTP
On 17 August 2015