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The US IRS on October 15 posted a "recent development" to the TY2014 Instructions for Form 1042-S, as follows:"The 2014 Form 1042-S posted to IRS.gov on 04/02/2014 supersedes the 2014 Form 1042-S posted to IRS.gov on 03/12/2014. We are re-posting this form to correct the formatting of the recipient's address in order to facilitate the mailing of this form to taxpayers." See, FATCA website.
Canada's Federal Court of Appeals has affirmed the Tax Court's ruling, in Canada v. Lehigh Cement Limited, that a taxpayer's acquisition of shares in a a non-resident company did not result in avoidance of tax. In so doing . . .
The OECD has released a discussion draft on transfer pricing documentation and country-by-country reporting in response to action item 13 of the base erosion and profit shifting (BEPS) plan. Action 13 calls for a review of the existing transfer pricing documentation . . .