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Botz, Peter; Man, Christine(California State University, Northridge, 2016)
In public pronouncements culminating in its answer to a question posed at the 2016 International Fiscal Association Roundtable, the Canada Revenue Agency (CRA) has taken the position that Florida and Delaware limited ...
Sterner, Beth(California State University, Northridge, 2016)
Due to a collective federal goal of providing Americans with guaranteed sources of lifetime income, namely annuities, as a retirement income strategy, numerous regulations and proposed rules have been issued that allow the ...
Randles, Theodore(California State University, Northridge, 2016)
The United States is one of the few countries in the world that imposes tax on all of its citizens regardless of where they reside. U.S. citizens resident abroad must deal with the tax systems of both the United States and ...
Gianni, Monica(California State University, Northridge, 2016)
Effective for audits of partnership returns beginning after 2017, the IRS will use a centralized audit system that requires partnership adjustments to be determined at the partnership level and any tax attributable to the ...
Ambrosio, Fabio(California State University, Northridge, 2016)
Given that reporting requirements for foreign transactions are at the highest level in history and the government's own figures estimate that 98.7 percent of tax revenue lost to offshore sheltering is not recouped through ...