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US: Remedying the Inadvertent Termination of an S Corporation Election

www.jdsupra.com/legalnews/remedying-the-inadvertent-termination-66147/ frostbrowntodd.com/tax-attributes-that-protect-from-income-taxes-as-property/#page=1Failed S Election – Fatal Flaw or Fixable Mistake? (kriegdevault.com)Did you know there are self-help and streamlined ways to fix defects in S Corporation status? | Taft Tax Insights See also:taxblog.dickinson-wright.com/2019/09/f-drops-it-is-not-a-profane-concept-for-s-corporations/ www.wolterskluwer.com/en/expert-insights/how-make-s-corporation-electionwww.cstaxtrustestatesblog.com/2022/11/articles/irs/new-irs-revenue-procedure-provides-relief-for-certain-inadvertent-terminations-of-s-elections/#page=1 0
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US: Large corporate compliance program announced by LB&I of IRS

us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/221344/Legal-Alert-Large-corporate-compliance-program-announced-by-LBI www.jdsupra.com/legalnews/is-an-increase-in-lb-i-assertion-of-65468/www.disputingtax.com/2019/06/lbi-announces-new-compliance-campaigns-targeting-offshore-activities-of-u-s-taxpayer/www.disputingtax.com/2019/06/the-irs-new-large-corporate-compliance-program-aims-to-identify-noncompliance/ www.disputingtax.com/2019/06/lbi-announces-new-compliance-campaigns-targeting-offshore-activities-of-u-s-taxpayer/ www.irs.gov/newsroom/lbi-announces-large-corporate-compliance-programwww.globaltaxes.com/blog.php?id=6 www.duffandphelps.com/insights/publications/transfer-pricing/transfer-pricing-times-may-2019/irs-lbi-announces-captive-services-providers-campaign See also: www.morganlewis.com/pubs/large-corporate-compliance-and-data-analytics-have-you-analyzed-your-own-data-recently Update: The Internal Revenue Service Is Expanding the 2020 Compliance Assurance Process 0
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Canada: Factors Affecting Economic Substance Determinations

www.bluejlegal.com/blog-us/factors-affecting-economic-substance-determinations Update:www.dwpv.com/en/Insights/Publications/2023/Federal-Budget-2023-Major-Changes-Businesswww.stikeman.com/en-ca/kh/guides/2023-federal-budget-commentarywww.canada.ca/en/department-finance/news/2023/03/government-of-canada-releases-budget-2023.html 0
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