Accounting for Income Taxes: Quarterly Hot Topics

Perspectives

Accounting for Income Taxes

Quarterly Hot Topics

Accounting for Income Taxes Quarterly Hot Topics highlights certain recent tax and accounting developments that may have accounting for income tax (ASC 740) implications.

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January 2018

Tax reform update

Tax law developments

   Multistate

  • New Jersey, Pennsylvania, and Wisconsin
  • Amnesty/Voluntary Disclosures
    • Connecticut
  • Did you know?
    • 2017 State Corporate Income Tax Update
    • California

   Controversy

  • District court concludes that taxpayer’s refund suit, relating to the carryback of a deduction for foreign taxes, was untimely

   International

  • Notice 2017-57 defers applicability date of section 987 regulations
  • Germany: Germany federal court rules that capital gains from sales of shared by non-treaty-protected shareholder are fully tax-exempt
  • France: French constitutional court rules 3% surtax on dividends is unconstitutional

   Accounting Developments

  • SEC issues SAB 118
  • Reminder: FASB eliminates step 2 from the goodwill impairment tests

   On the Horizon

  • Multistate tax considerations of federal tax reform
  • Argentina: Argentina proposed tax reform would introduce most significant changes in decades

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January 2018
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