Tax & Accounting Blog

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Japan signs FATCA Implementation Agreement

The U.S. Department of Treasury has announced a statement of mutual cooperation and understanding for implementation of the U.S. Foreign Account Tax Compliance Act (FATCA). The statements will serve as a FATCA intergovernmental agreement (IGA) following the Treasury Department’s Model 2 structure for direct reporting by Japanese financial institutions to the U.S. Internal Revenue Service. … Read More

Louisiana Tax Amnesty

Louisiana Tax Amnesty

The Louisiana Tax Delinquency Amnesty Act of 2013 authorizes three tax amnesty periods during which penalty or interest relief will be available for payment of past-due Louisiana taxes. All taxes administered by the state revenue department are included except for motor fuel taxes and the penalties for failure to submit information reports that are not … Read More

Missouri Classifies Delinquent Property Taxes

Missouri Classifies Delinquent Property Taxes

Missouri – Delinquent property taxes L. 2013, H175, effective 08/28/2013 Authorizes a collector-treasurer in a township county to retain a collection fee only for the collection of delinquent real estate and personal property taxes Allows county collectors to add special assessments levied for community improvement districts to the annual real estate tax bill for the … Read More