If Alere AS Holdings receives acceptances of the Revised
Offer in respect of, or otherwise acquires, 90 per cent.
Unlike current SSUTA Section 312, the revised
version addresses a seller's actions when it is known that the product will be concurrently available for use in more than one jurisdiction, but the purchaser does not provide an exemption certificate claiming MPU.
The direct benefit test in the revised
regulations will further complicate taxpayers' intercompany billing processes.
The section for "Section 4(c)(4) of the BHC Act--Interests in Nonbanking Organizations" has been revised
to include a qualifying foreign banking organization's (FBO's) November 24, 2004, request for a Board staff determination, which is based on section 4(c)(4) of the BHC Act and on the availability of a fiduciary exemption that is found in the Board's Regulation K, section 211.
DSCA's office of Humanitarian Assistance and Demining, in partnership with the MAIC at James Madison University, will continue to provide support to the GICHD during the outreach and implementation phase of the revised
standards and during the development of the "second stage" of guidelines.
Sacramentaries in English for use in the United States and Canada, which is awaiting final approval in Rome.
master plan calls for the purchase of additional land parcels on the western and eastern boundaries of the campus.
The first part of this article provides a brief overview of the revision; the second part describes the new source data and estimating procedures incorporated into the revised
estimates; and the third part identifies some of the other changes that will be introduced in the NIPA comprehensive revision.
"Other Assets and Other Liabilities" section includes the accounting treatment for BOLI.
On October 26, 2004, Tax Executives Institute filed the following comments with Canada Revenue Agency on the Revised
GST/HST Policy Statement P-208R: Permanent Establishment.
FTI is determined at the end of the year in which the property is placed in service; a revised
computation applies when estimated total income changes.
Independence rules that apply to members who provide nonattest services to attest clients were recently revised
by the Professional Ethics Executive Committee.