The agency also announced that 23 entries to the Entity
List have been modified.
The express business purpose of the entity
is to invest in real estate properties for total return including an objective to realize capital appreciation (through disposal of its real estate properties, for example).
The default classification of newly formed foreign eligible entities depends on the personal liability of their members for the entity
The ED goes on to identify three necessary features of a reporting entity
. Two of the features are rather obvious from the definition of a reporting entity
, but the third is more subtle: It must be possible to objectively distinguish the economic activities of the entity
from those of other entities and from the economic environment in which the entity
* What constitutes a tax position for a pass-through entity
How does a CPA determine whether a governmental entity
has any of these benefits?
company, for example, plans to set up an entity
in the Bahamas (or any other jurisdiction), it should expect the chosen entity-management firm to be able to deal with all of the local regulations, file the appropriate paperwork, pay the required fees, provide nominal officers and directors, establish banking relationships, handle annual compliance and prepare and remit all necessary taxes on behalf of the entity
[section] 1.1503(d)-1(b)(4), a "separate unit" is defined as a foreign branch ("foreign branch separate unit") or an interest in a hybrid entity
So the varying ways in which PHI can enter a covered entity
, the varying formats and record contents, the desire to store, protect and recover PHI, all in an economic climate of flat to declining IT budgets and tightening scrutiny of medical costs, create a strong demand for storage technology that is fast, flexible, reliable, inexpensive and scalable.
The Title II entity
will likely spend more than is necessary and will use funds that could have been spent on the removal of more significance having greater impact across multiple programs.
Specifically, these synthetic entities process cues and interpret situations in a manner consistent with decision-making processes, presenting a computer-based entity
human-like at the level of its most basis cognitive operations.
* Notice - Covered entities must inform individuals of the uses that may be made of their protected health information and of any options they have to prevent it from being used by the covered entity
or disclosed to outside parties.