Japanese Services Group Tax Newsletter

Summer Edition 2018

In this issue:

• Tax Reform additional Guidance
• Section 965
• Deloitte Financial Reporting Alert 18-1-Frequently asked questions about tax reforms:
  • Foriegn-Derieved Intangible Income
  • Base Erosion Anti Abuse Tax
  • Corporate AMT
• Meals and Entertainment
• Estimated Tax

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Spring Edition 2018

In this issue:

• Corporate and general business tax provisions
• International taxes
• Financial reporting implications

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Winter Edition 2017

In this issue:

• Tax reform conference language released
• Corporate taxation
• Passthrough business
• International taxation
• Individual taxation

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Special Edition 2017

In this issue:

Ways and Means Republicans fill in the blanks on tax reform.

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Fall Edition 2017

In this Issue:

• Tax Reform Updates
• Tax Reform Updates: Border Adjustment
• Tax Reform Proposal: Multistate Tax Considerations
• Transfer Pricing Implications of New US Tax Return Due Dates for C Corporation
• California FTB Issues Guidance on Carryover of Tax Attributes for Apportioning Taxpayers
• IRS Private Debt Collection Program Will Eclude Overseas Taxpayers

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Summer Edition 2017

In this issue:

• Tax Reform: White House Unveils Largely Familiar Tax Reform Principles

• Tax Reform: Human Resources and Global Mobility

• IRS Releases Initial List of LB&I Campaigns

• FASB Issues ASU on Balance Sheet Classification of Deferred Taxes

• Michigan Business Tax Appellate Court Decision Narrowing Scope of Unitary Ownership Test Now Final
  

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Spring Edition 2017

In this issue:

• Tax Policy Decision Ahead: Impact of the 2016 Elections
• Final Regulations: New Reporting Obligations for Foreign-Owned Domestic Disregarded Entities
• Unilateral APA Applications by Maquiladoras
• Individual Tax: IRS Launches New Online Tool

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Winter Edition 2016

In this issue:

• Tax Reform Proposal from 2016 Presidential Candidate
• New Reporting Obligations on Domestic Disregarded Entities
• Final/Temporary Reg Address Treatment of Certain Interests in Corporation as Stock or Indebtedness
• California: Treatment of Water's Edge Election for Non-Electing Unitary Foreign Affiliates
• New York: Inclusion of Foreign Corporation on Combined Report
• Annual Deloitte Seminar scheduled for November 8, 2016

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Fall Edition 2016

In this issue:

• Potential Denial of Treaty Benefit for Japanese Investors in US Limited Partnerships
• State Income Tax Effect of Proposed Federal Intercompany Debt Regulations
• IRS Extends Transitional Relief Period to Claim WOTC
• Various State Tax Developments

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Summer Edition 2016

In this issue:

• Japanese Tax Reform Proposals
• Proposed Regulations Addressing Treatment of Certain Interests in Corporations as stock or Indebtedness
• PATH Act Makes Major Changes to FIRPTA
• Multistate Impact of "Business Extenders" Provision
• Various State Tax Developments
• Annual Deloitte Tax updates for US Inbound Businesses

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