Shrinking world expands relevance of international tax concepts

Article Abstract:

Tax accountants for companies that do business abroad should be aware of the different tax issues and planning concepts to minimize their clients' tax burdens in foreign jurisdiction. Among the key questions that should be clarified in studying the foreign tax environment are the definition of commercial residency for tax purposes, local rates of taxation, preferential capital gains tax rates, penalties for earnings accumulation, capital-based taxes, local taxation, and payment and filing dates. After these issues have been settled, tax accountants should consider the Internal Revenue Code Statutory Outbound Provision, which covers structural issues, compatibility, check-the-box regulations and transfer pricing. They should also study direct and indirect foreign tax credits.

Tax Management, Multinational Corporations, Taxation, Tax accounting, International business enterprises, Tax administration and procedure, Tax administration, Tax planning

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An analysis of the problems and obstacles to global accounting harmonization

Article Abstract:

A graphical display was used to assess problems and obstacles confronting Global Accounting Harmonization software. This process revealed an independent relationship between groups of countries and environmental variables. Equal proportions of global accounting problems were also observed among developing and industrially developed countries.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Usage, Accounting, Geographical perception

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