Business insights designed with the busy Tax Director in mind.
The widespread reach of FATCA: How will it affect your business?
Understanding its impact and the path forward for nonfinancial multinational businesses.
New FATCA guidance for qualified intermediary, withholding foreign partnership, and withholding foreign trust applicants
Important guidance for entities that are classified as FFIs under FATCA and considering applying for qualified intermediary, withholding foreign partnership, or withholding foreign trust status.
New multilateral action to combat tax evasion
Governments in Europe announce agreement to develop and pilot multilateral tax information exchange arrangements.
IRS releases draft FATCA registration forms and additional information regarding FFI lists
Form 8957, when issued in final form, may be used by foreign financial institutions (FFIs) to register for FATCA purposes.
Applying FATCA to captive insurance arrangements: Surprising results may occur
In this Newsbrief, we take a closer look at the potential impact of FATCA on the global captive insurance market.
The quarter close: Publication and video perspectives
This quarterly publication provides key highlights from the last few months and identifies additional resources that provide more detailed information and guidance.
The insurance industry and FATCA – Moving from assessment to implementation: Top 13 in ’13
The final FATCA regulations released in January brought clarity on some issues the insurance industry had identified in the proposed regulations. While some provisions in the final regulations attempt to simplify the impact on the insurance industry, other provisions have ultimately complicated FATCA's impact.
Washington National Tax Services Insight: IRS examines whether manufacture of packaging qualifies for section 199 deduction
Section 199 domestic manufacturing deduction does not apply to a taxpayer that repackages and labels pills that it did not manufacture
Washington National Tax Services Insight: IRS issues guidance related to final "repairs" regulations and delay of effective date
Final regulations regarding deduction and capitalization of expenditures related to tangible property (the final repairs regulations) are expected to be released in 2013.
Washington National Tax Services Insight: New IRS/Treasury "business plan" calls for important research credit guidance
The government is working on guidance to address three important and long-standing topics related to the section 41 research credit.
Washington National Tax Services Insight: 2012 election results point to continued divisions over tax policy
Can compromises be reached before the end of this year to avoid the 'fiscal cliff' effect of scheduled tax increases and spending reductions
Managing your wealth: Guide to tax and wealth management
PwC’s 2013 year-end guide to tax and wealth management offers guidance for strategic tax planning, managing your portfolio, charitable giving, estate and gift planning, business succession planning and other topics.
Washington National Tax Services Insight: UN transfer pricing guidance for developing countries could increase burdens on multinationals
UN Committee of Experts on International Cooperation in Tax Matters (the Subcommittee) approved the current unedited version of the UN Transfer Pricing Manual
Washington National Tax Services Insight: Court rejects research credit claim for customization and configuration of software
US v Davenport judgment to the government with respect to the taxpayers' claims for research credits related to certain software customization
Washington National Tax Services Insight: IRS explains key definitions for complying with healthcare law
The IRS recently released guidance addressing some of the very technical issues facing employers as they implement the Affordable Care Act (ACA).
Washington National Tax Services Insight: Tax issues and opportunities in technology litigation judgements and settlements
An increasing number of lawsuits are being filed by technology companies surrounding patent infringement, unfair competition, fraud, and breach of contract.
Is It Time for the United States to Consider the Patent Box?
PwC Tax leaders examine the patent box regimes adopted by six EU countries and consider key issues to be addressed in designing a similar tax regime for intellectual property (IP) in the United States that would attract and retain domestic IP development and ownership.
How does one tax the cloud?
From a tax perspective, client service professionals must stay informed about potential changes in state tax policies regarding the tax treatment of the various cloud computing platforms.
Elevating tax function productivity with an "efficiency dividend"
PwC's latest thinking about how companies can leverage technology already embedded in the broader finance organization to transform a high-pressure environment into an integrated ecosystem that drives improvements in productivity, quality and risk.
Round two of FATCA guidance: IRS Notice 2011-34 addresses priority concerns, revises earlier guidance, and introduces new concepts
PwC addresses key points contained in Notice 2011-34. including an in-depth analysis of the notice's seven sections.
Decision Points for Tax Policy: 2012 tax legislative outlook
In this publication, PwC's Washington National Tax Services (WNTS) offers a preview of the challenges facing the new Congress in 2011, including the outlook for tax reform, deficit reduction measures, energy tax incentives, health care issues, and other tax policy matters of importance to today's business leaders.
Deferred taxes on foreign earnings: A road map
The calculation of a deferred tax liability for undistributed foreign earnings is complex and subjective. PwC advises extreme care in measuring these deferred liabilities.
10Minutes on doing deals in China
Companies seeking growth in China are exploring alternatives to outright M&A strategies, acquisitions, traditional joint ventures, wholly foreign owned entities (WFOEs), and dollar-denominated private equity funds to succeed. Here we discuss their approach.
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2012 Global CEO Survey US key findings