Internal Revenue Service (IRS) to issue regulations permitting certain taxpayers to elect not to use convention depreciation rules. Reason for the disruption of the timing of acquiring and placing property in service for many taxpayers; Provision under the Notice 2001-70 issued by the IRS; Kind ...
Determine whether the asset is personal property—essentially anything not attached to or associated with land. The mid-quarter convention applies to personal property. Choose a recovery period available under MACRS that is appropriate for the asset in question; three-, five-, seven-,10-, 15- an...
Mass and mid-market residential property sales in Singapore remain firm: Despite the imposition of additional property cooling measures by the Singapore government recently, private home sales was fairly buoyant during the quarter, powered by new launches and strong demand. Developers sold 5,412...
Lagardère Chairman and Chief Executive Officer Arnaud Lagardère commented: “In the first quarter of 2024, the Lagardère group recorded growth of +8.9%, illustrating the solid performance of our divisions at the start of th...
The structure and content of the new treaty, a draft version of which has been very recently released, is mostly based on the OECD's current model tax convention. Ernst & Young Issue 04 T Magazine 5 News Credit: European Union 2011 M&A and competition policy EU Commissioner Joaquín ...