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The Coronavirus Aid, Relief, and Economic Security (CARES) Act

On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief and Economic Security (CARES) Act, which provides relief to taxpayers affected by the novel coronavirus (COVID-19). The CARES Act is the third round of federal government aid related to COVID-19. We have summarized the top provisions in the new legislation below, with more detailed alerts on individual provisions to follow. Click here for a link to the full text of the bill.

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Amended US Japan Tax Treaty (Japanese Text Only)

2019年7月17日に日米租税条約の改正議定書が米国上院でついに承認され、8月6日に大統領が署名しました。今後、批准書の交換をもってこの議定書は効力を生じます。

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FASB Flash Report (November 18, 2019)

Summary: On November 15, 2019, the FASB issued ASU 2019-09, Financial Services—Insurance (Topic 944) and 2019-10, Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842), to extend the deadline to implement FASB standards on current expected credit losses (CECL), leases, hedging, and insurance that are not yet effective for some or all companies.

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International Taxation Seminar (Japanese Text Only)

この度、2019年9月27日(東京)と10月30日(カリフォルニア)にて、米国に子会社を有する日本企業様、あるいは今後米国への進出を検討する日本企業様を対象に、税理士法人HLSグローバルとHotta Liesenberg Saito LLP の主催による「国際税務セミナー」を開催いたしました。当日は、日・米の国際税務の専門家が、「タックスヘイブン税制に係る令和元年度改正」、「移転価格文書化導入後の移転価格調査」及び「米中貿易摩擦についての関税及び移転価格対策」について解説しました。

 

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Updates on the Japan–US Tax Treaty

On July 17, 2019, the U.S. Senate approved an amendment to the US-Japan Tax Treaty and on August 30, 2019 the exchange of instruments of ratification between the United States. and Japan was completed. The amended US-Japan Tax Treaty became effective immediately. (more…)

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