Tax & Accounting Blog

E911 Surcharges Evolve to Accommodate Growth of Prepaid Wireless

E911 Surcharges Evolve to Accommodate Growth of Prepaid Wireless

Most states and many local governments impose a surcharge on telephone subscribers in order to fund enhanced emergency assistance service, most commonly known as E911.  E911 surcharges generally require service providers to charge the fee on monthly invoices to customers and source the fee to their customer’s service or billing address.  Most E911 surcharges were first imposed … Read More

Germany Initiates Consultation on OECD CbCR Exchange Multilateral Agreement

Germany Initiates Consultation on OECD CbCR Exchange Multilateral Agreement

On April 12, 2016, Germany’s Federal Ministry of Finance issued a draft law that would implement the OECD Multilateral Competent Authority Agreement on the Exchange of Country-by-Country (CbC) Reports (“MCAA”) that the government signed on to with 30 other countries on January 27, 2016. The MCAA describes the type of information … Read More