TITLE

The IRS Proposes a New Approach to Determine the Technical Taxpayer--Will It Work?

AUTHOR(S)
Dabrowski, Ron; Shein, Caren
PUB. DATE
September 2006
SOURCE
Journal of Taxation of Global Transactions;Sep2006, Vol. 6 Issue 3, p63
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses the application of the Proposed Regulations by the U.S. Internal Revenue Service to determine the technical taxpayer for the U.S. tax purposes. The Proposed Regulations focus in three areas: withholding tax, foreign consolidated groups, and reverse hybrids. The proposal approached to foreign tax credit to prevent double taxation of income, as withholding taxes are imposed on items of income not on persons.
ACCESSION #
24876744

 

Related Articles

  • WELCOME TO THE IRS. How Can I Help You? Foran, Nancy J. // Strategic Finance;Dec1999, Vol. 81 Issue 6, p20 

    The article focuses on how the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 effects changes in the United States tax collection agency. The revised mission and organizational structure of the IRS is discussed, as well as the functions of its four operating divisions....

  • NATIONAL TAXPAYER ADVOCATE URGES SIMPLIFICATION.  // Practical Accountant;Mar2006, Vol. 38 Issue 3, p18 

    The article reports on the release of a report urging enactment of fundamental tax simplification by the National Taxpayer advocate Nina Olson in the U.S. Olson has indicated that the Internal Revenue Service (IRS) has eliminated the TeleFile, decreased the number of returns IRS telephone...

  • 'Tis The Tax Season Not To Be Jolly.  // Media Industry Newsletter;4/16/2012, Vol. 65 Issue 16, p13 

    The article discusses the developments in the implementation of the tax code by the U.S. Internal Revenue Service (IRS). It cites several cases of taxpayers who were victimized by the IRS bureaucracy like the Egyptian-born hairdresser with 10,000 annual earnings who was imposed a 35,000 dollar...

  • Tax Accrual Workpapers: IRS Efforts to Obtain Them, Corporate Strategies to Protect Them. Callahan, Thomas J.; Erney, Jeffry J.; Gawlik, Gregory J. // Tax Executive;Sep/Oct2003, Vol. 55 Issue 5, p364 

    Focuses on the Announcement 2002-63 issued by the U.S. Internal Revenue Service (IRS) regarding a corporation's tax accrual workpapers. Requirements under the ruling; IRS procedures for obtaining tax accrual workpapers; Elements to consider concerning attorney-client privileges.

  • The Evolution of the Plan Under Code Sec. 355(e). Avent Jr., Thomas W.; Simon, John F. // Corporate Business Taxation Monthly;Jan2006, Vol. 7 Issue 4, p15 

    The article examines the specifics of United States Internal Revenue Code Section 355(e) and its consequences. It analyzes the provisions as they have continued to evolve to meet the needs of the Internal Revenue Service and the business community. The "Morris Trust" and the anti-"Morris Trust"...

  • IRS Releases Merchant Reporting Rules. Woodward, Kevin // CardLine;8/20/2010, Vol. 10 Issue 34, p23 

    The article reports that the U.S. Internal Revenue Service has released its rules for how acquirers and processors should report their merchants' credit, debit and gift card transactions to the agency beginning next year. This is meant to ensure that merchants report all of their sales to ensure...

  • IRS is overburdened and underfunded.  // Disclosures;May/Jun2012, Vol. 25 Issue 3, p5 

    The article focuses on the problems and challenges facing the U.S. Internal Revenue Service (IRS). It mentions that the increasing complexity of the tax code, increases in fraud and other problems are causing the work overload of the IRS. It notes that the National Taxpayer Advocate recommends...

  • International Taxation. Kaywood Jr., Sam K.; Rowe, Kevin // Corporate Business Taxation Monthly;Oct2005, Vol. 7 Issue 1, p5 

    The article reports on the United States Internal Revenue Service's issuance of proposed regulations that would replace the dual consolidated loss regulations. The definition of a dual resident corporation is presented. The proposed regulations attempt to simplify and narrow the definition of a...

  • Cart Before the Horse? TEI Takes on Tax Gap.  // Tax Executive;Mar/Apr2007, Vol. 59 Issue 2, p112 

    The article deals with the testimony of the Tax Executives Institute (TEI) to the U.S. Internal Revenue Service Oversight Board on methods to manage and measure the tax gap problem. The author discusses that the Oversight Board recognizes that it is the duty of all organizations to reduce the...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics