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U.S. Inbound Corner

U.S. Inbound Corner is a bulletin of the latest tax developments affecting businesses investing into the United States. Written by professionals of the Deloitte member firms, the newsletter provides invaluable insights on a broad range of topics affecting US inbound taxpayers.​

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December 2015

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December 2015

State Tax Haven Laws: Expanding the Water’s-Edge Group: Seven US jurisdictions have enacted new laws to impose their state corporate income tax on income allegedly shielded by taxpayer use of “tax havens.” This article provides an overview of each jurisdiction’s tax haven law and offers insights into the relative strengths and weaknesses of the respective measures.

Report of Foreign Bank and Financial Accounts (FinCEN Form 114): A United States person that has a financial interest in or signature authority over foreign financial accounts must file an FBAR if the aggregate value of the foreign financial accounts exceeds $10,000 at any time during the calendar year. The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 changed the filing deadlines for FBARs. This article provides a high level overview of these filing changes.

United Kingdom Tax Alert: Autumn statement 2015 announced: On 25 November 2015 the autumn statement was announced by the UK Chancellor. The autumn statement focused on the economy, the deficit and public spending plans for the next five years. A key policy announcement during the 2015 general election campaign was the government’s intention to raise GBP 5 billion by reducing tax avoidance, evasion and tax planning. Many inbound companies have a UK affiliate and/or are part of a global structure that is dependent on UK tax legislation.

Negotiators unveil massive extenders package including some permanent business, individual provisions: A massive extenders package was released early in Tax News & Views, December 16, 2015. House and Senate negotiators have released some statutory language and a summary of a tax extenders agreement that would make permanent several business, individual and charitable giving incentives that expired at the end of the last year.

Industry Spot Light: Healthcare and Life Sciences Predictions 2020 – Taxing times ahead: The OECD’s BEPS project will introduce new changes to international tax rules which will fundamentally change the global landscape. These new tax laws are expected to have major repercussions on the Healthcare and Life Sciences sector.

Calendars to watch: Each edition, be sure to mark your calendars for some of the more important events, recent and upcoming, as well as tax developments making in impact on businesses investing into the United States.

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