Vol. 46 No. 3, March - March 2015
Index
- Regulations on reporting specified foreign financial assets are finalized.
- Final regulations address gain recognition agreements and other cross-border transfer reporting.
- The importance of being flexible: choice-of-entity considerations.
- Treating a refund request made on an incorrect form as an informal refund claim.
- How to "fix" an employee bonus liability.
- Recent developments in individual taxation.
- OECD's draft proposal on treaty shopping, treaty abuse situations.
- Extended yet again: the debate over state taxation of Internet access will be one for the 114th Congress.
- Youth movement: attracting and keeping young people in the CPA profession.
- Is now the time to implement PFP services?
- Maximizing individuals' deductions for startup expenses.
- Analysis of and reflections on recent cases and rulings.