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TAX NEWS - DECEMber 2009

IRS Notice 2009-97
IRS Notice 2009-98
IRS Notice 2009-92
UK Tax: U.K. government issues Pre-Budget Report
Middle East Tax: 2009 tax developments in Middle East
European Union Tax: ECJ decision may provide VAT refund opportunity
Gambia Tax: Authorities further ramping up enforcement efforts
Germany Tax: Update on reporting requirement in Act to Combat Tax Evasion
Greece Tax: Greece Tax developments in 2009
Hungary Tax: Government announces environmental grants measures
Indonesia Tax: Guidance issued on tax treaty benefits
Japan Tax: Requests for exemption from withholding tax on corporate bonds
New Zealand Tax: Supplementary dividend rules changed
Tax News: Belarus Tax, Russia Tax, Kazakhstan Tax, Hong Kong Tax, OECD Tax
Ireland Tax: 2010 Budget announced
Mexico Tax: Maquiladora regime being amended
Netherlands Tax: Government announces plans for anti-base erosion measures and puts interest box on hold
Massachusetts Tax: New law enacts a two-month tax amnesty program during 2010
Pennsylvania Tax: Department issues guidance on upcoming 2010 Tax Amnesty Program
Michigan Sales / Use Tax: Third-party lenders may be eligible for bad debt deductions so long as certain conditions are met
Revenue Ruling 2009-39
Prepared Remarks of Commissioner Douglas Shulman before the 22nd Annual George Washington University International Tax Conference
IRS Notice 2010-01
SEC Charges Attorney in Insider Trading Scheme
IRS Appoints Marcuss Director of Research, Analysis and Statistics
IRS Announcement 2009-89
IRS Offers Tips for Year-End Donations
Exempt Organizations Reporting Requirements: Tax Year
Tax Return Due Dates for Exempt Organizations: Annual Returns
Tax Return Due Dates for Exempt Organizations: Excise Tax Returns (Forms 4720 and 6069)
Tax Return Due Dates for Exempt Organizations: Form 990-T
Tax-Exempt Organizations: Governance and Tax-Exempt Organizations – Examination Materials
Treasury and IRS Issue 2009-2010 Priority Guidance Plan
IRS Spring 2010 Workshops for Small and Mid-Sized 501(c)(3) Organizations
Business Rule and Schemas Updates for Tax Years 2007 through 2010
House approves one-year extenders package offset by carried interest tax hike, offshore account restrictions
G-20 and the principles for sound compensation – accounting implications for cash bonus arrangements
The path of leased resistance
Regulatory assets and liabilities – is the debate over?
Financial reporting developments
IRS Announces 2010 Standard Mileage Rates
IRS Revenue Procedure 2009-54 - Additional details regarding 2010 standard mileage rates
IRS Extends Food Industry Tip Reporting Program
IRS Revenue Procedure 2009-53
No Social Security Wage Base Change for 2010
IRS Features Recovery Tax Credits on YouTube, iTunes
Filing Form 941 Rather Than Form 944 for 2010
Backup Withholding Responsibilities for employers
Texas Tax: Texas passes Child Support e-payments Legislation
Social Security's International Programs, Products and Services
Submitters Beware - Double Check the employer Identification Number (eIN)
Electronic Wage Reporting Update
W-2 Replacements and Corrections: Best Practices
IRS Reporting Requirements for Merging or Terminating exempt Organizations
e-Filing: An e-Filing Checklist to Prepare for Tax Season
Exempt organizations exemption Application User Fees to Increase in 2010
New IRS Tax Guide Features Recovery Tax Breaks; Helps People Save on Taxes
Proposed financial instrument disclosure exemptions for first-time adopters
China Tax: China issues rules allowing foreign enterprises and individuals to establish partnerships
Extinguishing financial liabilities with equity instruments
Japanese taxation of foreign limited partners of funds investing in Japan
Argentina Tax: Deadline nearing for application to benefit from investment in capital assets and infrastructure incentives
Australia Tax: Update on proposed changes to laws relating to sovereign immunity
China VAT: SAT extends period to claim input VAT deduction
European Union Tax: Lisbon Treaty enters into force
India Tax: High Court rules on withholding tax on purchase of shrink-ware
India Tax: Update on India Social Security Agreements
Tax News
Prepayments of a minimum funding requirement - amendments to IFRIC 14
Belgium Tax: European Commission challenges participation exemption
Canada Tax: CRA provides guidance on structures involving hybrid entities
Kentucky Income / Franchise Tax: Court of Appeals affirms that nonresident corporate limited partner has nexus
Texas Income / Franchise Tax: Receipts from intrastate segment of interstate transportation are not sourced to Texas
Georgia Sales / Use Tax: Department issues final amended manufacturing exemption rule
Croatia Tax: Croatia Tax Legislation Changes
Ireland Social Security: Bilateral agreement with Japan
Italy Tax: Italian tax reporting obligations
Malaysia Tax: Budget news
Global Rewards Updates - European Union: Revised relaxation of European Union Prospectus Directive (EUPD) requirements
Innocent Spouse Relief / Injured Spouse Relief Tax FAQ - Georgia Tax
PRC Tax: People's Republic of China - PRC Individual Income Tax (IIT) treatment of share-based compensation clarified
House approves permanent estate tax fix
SEC Obtains Asset Freeze Against Co-Founder of Canopy Financial in $75 Million Offering Fraud
Inspector General's Message to Congress
SEC Charges Former Officers of Subprime Lender New Century With Fraud
Special Advisor and Former Deputy Director of the Division of Enforcement George Curtis Leaves SEC
IRS Notice 2009-90
Alaska Tax: Instructions for Alaska Oil and Gas Production Tax Annual Return Tax Summary Form 2009
Alaska Tax: Oil & Gas Production Tax Annual Tax Return Form Project Implementation Guidance
California Tax: Pay the full amount due or tell us why you can't
California Tax: Excise Taxes
California Tax: Legislative Wrap-up 2009
Florida Tax: Ocala Enterprise Zone Takes Effect
California tax: Free Backup Withholding Webinar
California Tax: Corporation Tax Law Changes in California
California Tax: Provisional Payment Plan Pilot Begins December 2009
Georgia tax: Nonresidents and part-year residents Individual Tax FAQ
Retirees Tax FAQ - State of Georgia Tax
Georgia tax: General Individual Tax Questions
Tax Credits FAQ - Georgia Tax
Estimated Tax FAQ for Individuals - Georgia Tax
California Small Business - Will your client qualify for the new jobs credit?
Connecticut Tax: DRS to Bill Online Cigarette Buyers for Unpaid Taxes
Idaho Tax: Tax Commission's redesigned Web site features new enhancements
Connecticut Tax: General Information about the Treasury Offset Program
California Tax: Ask Tax Advocate - Communication guidelines
Georgia Department of Revenue Launches Withholding Tax In Georgia Tax Center
California Tax: Military Spouses Residency Relief Act
Delaware Tax: Online Business License Renewal Saves Time and Money
Hawaii Tax: Owner of Consulting Company Sentenced for Tax Violations
Hawaii Tax: Renter Sentenced in Tax Case