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Your search keyword '"Sheppard, Lee A."' showing total 18 results
Start Over Author "Sheppard, Lee A." Publication Type News
18 results on '"Sheppard, Lee A."'

1. Revenge of the source countries?

Author

Sheppard, Lee A

Subjects
Transfer pricing -- Laws, regulations and rules, Government regulation, Business, Business, international
Abstract

Apr 14, 2005 (Tax Notes International - ABIX via COMTEX) The OECD has concerns about transfer pricing and the separate accounting model. As a result, it has come up with [...]

Published
2005

2. IRS official defends proposed cross-border merger regs

Author

Sheppard, Lee A

Subjects
United States -- Tax policy, Foreign corporations -- Laws, regulations and rules, Foreign corporations -- Taxation, Government regulation, Business, Business, international, American Bar Association -- Conferences, meetings and seminars
Abstract

Feb 09, 2005 (Tax Notes International - ABIX via COMTEX) The American Bar Association Section of Taxation held its mid-year meeting in San Diego on 21 January 2005. One of [...]

Published
2005

3. U.S. officials preview guidance for financial intermediaries and hedge funds

Author

Sheppard, Lee A.

Subjects
United States -- Tax policy, Taxation -- Laws, regulations and rules, Government regulation, Business, Business, international
Abstract

Feb 08, 2005 (Tax Notes International - ABIX via COMTEX) US Government officials discussed proposed guidance on taxation at a conference of accountants in New York State on 13 January [...]

Published
2005

4. The private law of deferred subscription agreements, part 2

Author

Sheppard, Lee A.

Subjects
United States. Internal Revenue Service -- Officials and employees -- Management, Law firms -- Management -- Officials and employees, Company business management, Business, Business, international
Abstract

Jan 25, 2005 (Tax Notes International - ABIX via COMTEX) An email was recently sent to a US law firm by Hal Hicks, a senior official with the US Internal [...]

Published
2005

5. European Union

Author

Sheppard, Lee A

Subjects
Business, Business, international, European Union. European Commission -- Powers and duties, European Union. European Commission -- Officials and employees
Abstract

Jan 12, 2005 (Tax Notes International - ABIX via COMTEX) There was plenty of activity within the European Union (EU) in 2004 as far as tax and tax-related matters were [...]

Published
2005

6. IRS official previews jobs act guidance

Author

Sheppard, Lee A.

Subjects
United States. Internal Revenue Service -- Officials and employees -- Tax policy, United States -- Tax policy, Dividend reinvestment -- Laws, regulations and rules, Tax deductions -- Laws, regulations and rules, Government regulation, Business, Business, international, American Jobs Creation Act of 2004
Abstract

Jan 09, 2005 (Tax Notes International - ABIX via COMTEX) US companies will receive guidance on the new American Jobs Creation Act. Hal Hicks, of the US Internal Revenue Service, [...]

Published
2005

7. Repatriation provision not beneficial to all comers

Author

Sheppard, Lee A

Subjects
United States -- Tax policy, Repatriation -- Laws, regulations and rules, Government regulation, Business, Business, international
Abstract

Jan 09, 2005 (Tax Notes International - ABIX via COMTEX) New US regulations on repatriation of dividends will not benefit all companies. The repatriation provision gives an 85 per cent [...]

Published
2005

8. US Treasury official talks treaty policy

Author

Sheppard, Lee A

Subjects
United States -- Tax policy, Tax policy -- Speeches, lectures and essays, Business, Business, international, New York University. School of Law -- Conferences, meetings and seminars
Abstract

Jan 05, 2005 (Tax Notes International - ABIX via COMTEX) In late November 2004, US Treasury International Tax Counsel Barbara Angus addressed the New York University Law School. Her talk, [...]

Published
2005

9. The private law of deferred subscription agreements

Author

Sheppard, Lee A.

Subjects
United States -- Tax policy, Deferred tax (Accounting) -- Laws, regulations and rules, Government regulation, Business, Business, international
Abstract

Jan 05, 2005 (Tax Notes International - ABIX via COMTEX) The tax status of deferred subscription agreements in the US appears to remain unclear. Although identified by some advisors as [...]

Published
2005

10. Preventing corporate inversions, part IV: limitations on benefits

Author

Sheppard, Lee A

Subjects
Legislators -- Powers and duties, Business, Business, international
Abstract

Nov 14, 2004 (Tax Notes International - ABIX via COMTEX) Benefit clauses added by the US legislators to the tax treaties with Barbados and the Netherlands are of limited value. [...]

Published
2004

11. Do-it-yourself repatriation

Author

Sheppard, Lee A.

Subjects
United States. Internal Revenue Service -- Powers and duties -- Planning, Tax shelters -- Planning -- Forecasts and trends, Corporations -- Taxation -- Forecasts and trends, Tax law -- Forecasts and trends, Tax law, Company business planning, Market trend/market analysis, Business, Business, international
Abstract

Nov 07, 2004 (Tax Notes International - ABIX via COMTEX) The US Internal Revenue Service is fighting corporate tax shelters. The contingent liability shelter is still popular with large corporations. [...]

Published
2004

12. IRS will continue to fight check-the-box foreign tax credits

Author

Sheppard, Lee A.

Subjects
United States. Internal Revenue Service -- Officials and employees -- Tax policy, Australia -- Tax policy, Acquisitions and mergers -- Taxation, Business, Business, international
Abstract

Oct 27, 2004 (Tax Notes International - ABIX via COMTEX) Hal Hicks was a speaker at a New York seminar on the taxation aspects of mergers and acquisitions on 7 [...]

Published
2004

13. ABA mulls over treatment of credit default swaps

Author

Sheppard, Lee A.

Subjects
United States. Internal Revenue Service -- Powers and duties -- Tax policy -- Accounting and auditing, United States -- Tax policy, Derivatives (Financial instruments) -- Accounting and auditing -- Taxation, Business, Business, international
Abstract

Oct 19, 2004 (Tax Notes International - ABIX via COMTEX) Until now, credit derivatives have received little attention from the US tax authorities. This situation will change soon. The US [...]

Published
2004

14. Australian deal on US foreign tax credit?

Author

Sheppard, Lee A.

Subjects
United States. Internal Revenue Service -- Contracts -- Services, Tax consultants -- Contracts -- Services, Foreign tax credit -- Services, Contract agreement, Business, Business, international
Abstract

Sep 24, 2004 (Tax Notes International - ABIX via COMTEX) Australia and the US could be close to negotiating a deal that considers Australian head companies taxpayers. For some time [...]

Published
2004

15. Self-inflicted wounds: what Europe can teach the States

Author

Sheppard, Lee A

Subjects
United States -- Tax policy, Property tax credit -- Evaluation, Business enterprises -- Taxation, Business, Business, international
Abstract

Sep 19, 2004 (Tax Notes International - ABIX via COMTEX) In the US, states that fail to adequately use their taxing powers can expect falls in business revenues. In New [...]

Published
2004

16. Proxy war over the foreign tax credit

Author

Sheppard, Lee A.

Subjects
Guardian Industries Corp. -- Cases, Foreign tax credit -- Cases, Glass industry -- Cases, Company legal issue, Business, Business, international
Abstract

Sep 16, 2004 (Tax Notes International - ABIX via COMTEX) The US Government has expressed concern over the case 'Guardian Industries v. US, Dkt. No. 02-1936T'. In this particular legal [...]

Published
2004

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