Tax & Accounting Blog

The Rules of Origin Utilization Rates Under the Preferential Duty Scheme

The Rules of Origin Utilization Rates Under the Preferential Duty Scheme

It is unquestionable that an in-depth examination and better understanding about preference utilization can provide useful insights about not only best practices in terms of Preferential Trade Arrangements, but also about its limitations. This article will focus on the limitations, as there are still many companies which operate in the international environment that don’t use … Read More

Poland Requires Annual Update of Financial Transaction Information in Transfer Pricing Documentation

Poland Requires Annual Update of Financial Transaction Information in Transfer Pricing Documentation

On April 3, 2018, Poland’s Ministry of Finance issued General Interpretation No. DCT.8201.6.2018 of March 28, 2018 regarding updates to  transfer pricing documentation (TPD). Pursuant to Article 9(a)(2)(g) of the Corporate Income Tax Act (CIT), Polish taxpayers must update their TPD each year to account for financial … Read More

BDO’s Joseph Calianno on Companies’ Response to the TCJA

BDO’s Joseph Calianno on Companies’ Response to the TCJA

Joe Calianno is a Tax Partner and serves as BDO’s International Technical Tax Practice Leader. He also is a former Special Counsel to the Deputy Associate Chief Counsel (International) in the office of Chief Counsel for the Internal Revenue Service (IRS). Additionally, Mr. Calianno is a member of the AICPA’s Tax Executive Committee, and previously … Read More