Journal of Accountancy
a publication of the american institute of certified public accountants (aicpa) focusing on the latest news and professional developments related to the field of accounting, updated daily and written for cpas and other accounting and financial professiona
Foreign tax credit regs. on splitter arrangements and determining who is liable for foreign tax11 Feb 2012
Late Thursday, the IRS issued final regulations on determining who has the legal liability to pay the foreign tax for foreign tax credit purposes (T.D. 9576) and temporary regulations on the application of...Oversight groups report on steps to enhance IASB governance, financing10 Feb 2012
In a move that will be closely scrutinized in the United States, the IFRS Foundation Monitoring Board and trustees announced Thursday joint plans for improving the governance and financing of the IASB’s parent organization and setting its strat...Employer health coverage questions addressed9 Feb 2012
The IRS and Treasury Department, along with two other federal departments, on Thursday further described planned guidance on provisions for employer-sponsored health coverage mandated by the Patient Protection and Affordable Care Act (PPACA), P.L. 11...Guidance issued on work opportunity credit for veterans9 Feb 2012
The IRS issued a notice on Thursday that gives employers guidance on two new tax credits for qualified veterans and provides extra time to comply with some of the credits’ requirements (Notice 2012-13). The Three Percent Withholding Repeal and...Proposed FATCA regs. take comprehensive approach to foreign financial institution reporting8 Feb 2012
The IRS on Wednesday issued proposed regulations providing rules on information reporting by foreign financial institutions (FFIs) and withholding on certain payments to FFIs and other foreign entities (REG-121647-10). ...
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