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Accounting for Income Taxes — Quarterly Hot Topics: January 2018

Published on: Jan 08, 2018

Topics covered in this edition:

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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