This KPMG Tax webcast executive summary explores the OECD's action plan on base erosion and profit shifting (BEPS), the latest development in a growing effort by the world's major economies to respond to policy-makers' growing concern about stateless income of multinational companies. The purpose of the OECD plan is to lead countries to address concerns about tax base erosion, and includes 15 actions, most to be completed over the next two years.
This Tax Governance Institute (TGI) webcast executive summary highlights the Marketplace Fairness Act (S. 743), a bill passed by the Senate that would require most businesses to collect sales and use taxes on sales into a state, even if the business has no presence in the state.
This white paper explores five factors that are shaping views on corporate social tax responsibility, public and regulatory developments that are fueling the tax transparency debate, and what KPMG believes that multinational corporations can do to prepare for future developments.
This Tax Governance Institute (TGI) Webcast executive summary provides highlights of Rep. Camp's (R-MI) discussion draft on financial products, part of the House Ways and Means Committee's broader efforts on comprehensive tax reform.
This frequently asked questions (FAQs) publication highlights a number of key provisions in the American Taxpayer Relief Act of 2012 (the Act) which contains a number of important changes to tax rates affecting high-income individuals, the estate tax, and provides permanent alternative minimum tax relief. It also retroactively reinstates and extends through 2013 a number of important business tax provisions that expired at the end of 2011 as well as a number of expired energy tax provisions.