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CFO Article Archive: Tax

Deloitte writes and compiles a regular stream of CFO-centric content and timely features, including research, topical digests, perspectives, and insights and technical analyses, in a special section of CFO Journal, an online publication from The Wall Street Journal.

The articles below and others are available in PDF. Also see our CFO Insights bi-weekly thought leadership.

Accounting for the business income tax provisions in the American Taxpayer Relief Act of 2012

Understand the income tax accounting implications of The American Taxpayer Relief Act of 2012, which extends through 2013 an array of temporary business and individual tax provisions.

Swerving from the cliff—tax provisions in the American Taxpayer Relief Act of 2012

A Deloitte Tax LLP report examines the tax provisions of the American Taxpayer Relief Act of 2012, including increased rates on wealthier households’ earned and investment income and temporary tax “extenders” provisions.

Steps CFOs should consider now as the fiscal cliff looms

An accelerated dividend, a special dividend, dividends-in-kind and a leveraged recapitalization, plus compensation planning, are among steps CFOs can take to potentially offset the uncertainty of a “fiscal cliff.”

Tax risks for U.S.-based multinational organizations

Significant tax regulatory areas that typically require management attention and audit committee oversight include indefinite reinvestment, realizability of deferred tax assets and effectiveness of internal controls of foreign operations.

Tax policy matters for CFOs to watch as the November elections approach

As the elections and year-end get closer, Jonathan Traub, managing principal of Deloitte Tax LLP's Tax Policy Group, discusses tax policy issues that CFOs may want to watch closely.

Indirect taxes: Emerging issues and opportunities for CFOs to consider

Centralizing management of indirect taxes can help address some of the challenges of indirect tax compliance and be an important tool for CFOs seeking a new source of cost savings and risk management benefits.

Seven ways for high-income filers to plan for health care and other taxes

High-income individuals should plan for the potential impact of two new tax increases contained in the revenue provisions of the Affordable Care Act, which will take effect beginning in 2013.

When offshoring tax makes sense

As tax functions are increasingly looked at as candidates for offshoring, CFOs and tax directors should consider talent and other issues when choosing the right offshoring model for their organizations.

The Benefits of taking an integrated approach to treasury and tax

Aligning treasury and tax functions can help organizations share leading practices, reduce costs and integrate products as cash mobilization and taxation functions work to benefit broader strategic goals.

Wealth planning: Why you may want to take action in 2012

With wealth transfer tax rates expected to rise in 2013 to 55% from 35%, now is the time to plan the timing of wealth transfers, Tune in to Deloitte Insights to learn more.

Models and leading practices for offshoring tax operations

When considering offshore operating models, CFOs and tax directors should work closely to weigh the different options and select the one they believe can benefit the organization.

Amid uncertainty planning for individual taxes remains important

Addressing the uncertainties of individual tax planning in an election year directly can offer benefits to wealth planning and open opportunities for taxpayers engaged in multiyear planning.

Planning for 2013: Income tax considerations to address now

For high-income individuals, it's important to have a multiyear perspective and conduct “what if” scenario planning while working toward tax and financial planning objectives.

Taxing matters: Assessing the risks in corporate financings

As CFOs consider how to fund growth in a low cost and tax-effective way, they will want to understand the tax risks associated with internal and external financings.

Lapse of temporary tax provisions means financial-statement headaches for some taxpayers

Congress’s failure to renew tax provisions that expired at the end of 2011 could mean administrative and compliance headaches for corporate and noncorporate taxpayers when filing first-quarter financial statements or first-quarter tax estimates.

Why tax can’t wait for the SEC’s decision on IFRS

Although the U.S’s. adoption of International Financial Reporting Standards is uncertain, entities issuing financial statements under U.S GAAP should prepare for changes in financial reporting that could have tax repercussions.

Accounting roundup: Changes in the tax landscape

This special edition of “Deloitte’s Accounting Roundup: Changes in the Tax Landscape” summarizes the significant issues that have affected tax accounting over the past year.

Making M&A more public: A look at tax disclosure rules

Changes to Issuer Reporting requirements may cause public disclosure of M&A transactions’ economic and tax terms. Private companies should prepare for the impact on buyers and private equity investors.

VAT: What CFOs don't know can hurt them

Value added taxes can create significant costs as well as financial and reputational risk for an organization. CFOs can help mitigate risk by coordinating where ownership of VAT issues should reside.

Lowering corporate tax rate could mean painful trade-offs

The growing consensus in Washington on the need for corporate tax reform and a lower top rate to make U.S. businesses more competitive internationally, while appealing to business, adds to the uncertainty that CFOs face.

Wealth planning: Important considerations in today’s environment

By tending to often overlooked aspects of wealth planning—keeping documents current, reviewing estate liquidity and timing of the transfer of assets—wealthy individuals and families can plan for their legacy.

Taxes: What the audit committee (and CFOs) should know

With increased attention on tax policy and cross-border enforcement, transparency and clear communication about tax risk with the C-suite and audit committee are keys to risk management.

Enhancing M&A value with tax-aligned business integration

While tax considerations are normally included in the early stages of M&A deals, tax-related considerations can be just as critical in the integration phase of the transaction.

Selling an S corporation? Understand disposition alternatives

High cash reserves and the active M&A environment could make this an opportune time for S corporation owners considering selling their business.

Selling an S corporation - podcast

As with any transaction, there are many issues to consider when selling an S Corporation, including the different disposition alternatives and their potential tax impacts.

No tax hikes in debt limit deal, but are taxpayers off the hook?

Although the passage of The Budget Control Act of 2011 did not provide for specific tax increases, the door is not necessarily shut on future tax hikes.

FATCA notice provides transition relief, but issues remain

Although the Department of Treasury and IRS provided transition relief for various provisions under the Foreign Account Tax Compliance Act, issues remain for CFOs to consider.

Tax reform needed for continued foreign investment in U.S., witnesses tell Ways & Means subcommittee

Witnesses told a House Ways and Means Subcommittee that Congress needs to reform the corporate tax system so the U.S. can remain an attractive market for inbound foreign investment.

Global growth: Tax insights for C-suite decisions

As U.S. and international tax laws can substantially impact the success of companies' global growth strategies, senior executives should pay close attention to tax as they manage and expand foreign operations.

M&A for private midsize companies: Four critical early actions

Transactions can present private midsize companies with little or no M&A experience significant challenges. Four early-stage decision points, however, can help guide a deal to success.

Planning for tax reform: A guide for CFOs

With tax report in the United States still a possibility, CFOs should understand and plan for the implications for their organizations—prior to reform, during reform and post reform.

FBAR final rules not what filers hoped for

Final rules for reporting foreign bank and financial accounts, known as FBAR, have taken many people by surprise. Taxpayers should determine whether they meet the regulations’ requirements.

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