US and Taiwan sign Foreign Account Tax Compliance Act (FATCA) Agreement

11 January, 2017

The United States and Taiwan signed a Foreign Account Tax Compliance Act (FATCA) Agreement, on 22 December 2016. The US-Taiwan intergovernmental agreement (IGA) is based on the Model 2 Agreement which can be implemented where there is no tax

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US-Croatia FATCA agreement enters into force

11 January, 2017

The Foreign Account Tax Compliance Act (FATCA) Agreement between the United States and Croatia entered into force on 27 December 2016. The agreement was signed on 20 March 2015 for implementation of the Foreign Account Tax Compliance Act

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US-Cambodia FATCA agreement entered into force

11 January, 2017

Foreign Account Tax Compliance Act (FATCA) Agreement between United States and Cambodia entered into force on 23 December 2016. The agreement was signed on 14 September 2015 for implementation of the Foreign Account Tax Compliance Act

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US-Belgium FATCA agreement entered into force

11 January, 2017

Foreign Account Tax Compliance Act (FATCA) Agreement between United States and Belgium entered into force on 23 September 2016. The agreement was signed on 23 April 2014 for implementation of the Foreign Account Tax Compliance Act

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United States: ADD/CVD Roundup for December 2016

01 January, 2017

Following table shows the Federal Register notices related to ADD/CVD cases for December 2016 in United States. Country Product Investigations Case Number Details Brazil Certain Carbon and Alloy Steel Cut-to-Length Plate Final Determinations

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PGA Highlights: December 2016

01 January, 2017

In the United States the following events have taken place under the several PGA during the month of December 2016. Agencies Summary Federal Register Importing certain vehicles and engines under Clean Air Act: This document amends the U.S. CBP

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US-Argentina signed an agreement to share tax information

26 December, 2016

The governments of United States and Argentina signed a tax information exchange agreement on 23 December 2016 that seeks to combat tax evasion and promote transparency. US Treasury Secretary Jacob J. Lew said that this agreement paves the way for

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US-Macau signed FATCA agreement

18 December, 2016

Macau and the United States signed an intergovernmental agreement on 14 December 2016 to improve international tax compliance with respect to the US Foreign Account Tax Compliance Act (FATCA). The details of agreement will be reported

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US: IRS issued CBC draft form

18 December, 2016

The US Internal Revenue Service (IRS) has issued a draft of IRS Form 8975 (Country-by-Country Report) that will be used for country-by-country (CbC) reporting by the US persons that are the ultimate parent entity of a multinational enterprise (MNE)

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US: IRS released tax prepare guidelines for the upcoming tax filing season

15 December, 2016

The internal revenue service has released a guideline on 14 December 2016 to help taxpayers prepare for the upcoming tax filing season. As tax filing season approaches, the Internal Revenue Service is reminding taxpayers there are things they should

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US: IRS announced tax filing season for 2017

15 December, 2016

The Internal Revenue Service has announced that tax season will open on Monday, January 23, 2017. The IRS will begin accepting electronic tax returns that day, with more than 153 million individual tax returns expected to be filed in 2017. The IRS

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US: IRS published interest rates on tax overpayments and underpayments for first quarter 2017

11 December, 2016

The Inland Revenue Service released Revenue Ruling 2016-28 on 5 December 2016 with the announcement of the interest rates on tax overpayments (i.e. tax refunds) and tax underpayments (i.e. tax assessments and late tax payments) for the calendar

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US: IRS issued on guidance on payment of dividend equivalents from US sources

07 December, 2016

The Internal Revenue Service on 2 December 2016 issued Notice 2016-76 to provide guidance on compliance in 2017 and 2018 with the final and temporary regulations issued under sections 871(m), 1441, 1461 and 1473 of the US Internal Revenue Code

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US- Grenada signed FATCA agreement

07 December, 2016

Grenada and the United States signed an intergovernmental agreement on 1 December 2016 to improve international tax compliance with respect to the US Foreign Account Tax Compliance Act (FATCA). The details of agreement will be reported

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United States: ADD/CVD Roundup for November 2016

05 December, 2016

Following table shows the Federal Register notices related to ADD/CVD cases for November 2016 in United States. Country Product Investigations Case Number Details Australia Certain Uncoated Paper Initiation of Anti-Circumvention

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PGA Highlights: November 2016

01 December, 2016

In the United States the following events have taken place under the several PGA during the month of November 2016. Agencies Summary Federal Register Export-Import rules revisions for hazardous waste: The Environmental Protection Agency (EPA)

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US: TIGTA urged the IRS to ensure the protection of data the IRS transfers to external partners

28 November, 2016

The Treasury Inspector General for Tax Administration (TIGTA) in a final report issued November 3 concluded that transfer pricing issues are not being properly evaluated by the Internal Revenue Service because of various procedural barriers at the

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US: US signed FATCA agreement with Saudi Arabia

17 November, 2016

Saudi Arabia and the United States signed a Foreign Account Tax Compliance Act (FATCA) Agreement, 15 November 2016. Details of agreement will be reported

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