This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.Under the IRCa#39;s general record maintenance requirement (I.R.C. As6001), any person subject to income tax, or any person ... Corporations and partnerships generally must provide as a schedule to their annual return a balance sheet that anbsp;...
Title | : | Global Forum on Transparency and Exchange of Information for Tax Purposes Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings |
Author | : | OECD |
Publisher | : | OECD Publishing - 2013-11-22 |
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