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On May 18, 2021, the IRS furnished much-needed guidance to
employers on how to implement the COBRA premium subsidy provisions
under the American Rescue Plan Act (ARPA). Notice
2021-31 includes more than seven dozen Q&As, which
cover topics including eligibility requirements, applicable
coverage periods and limitations, and notice and election
procedures.
As summarized in our
prior post, ARPA includes a 100% COBRA premium subsidy for assistance eligible individuals who elect (or who
previously elected) COBRA continuation coverage for the period from
April 1, 2021 through September 30, 2021. Assistance eligible
ABSTRACT
The article provides for concise yet instructive overview of
the Ukraine s participation in the BEPS agenda. It examines the
fulfillment of Ukraine s commitment to implement the anti-BEPS
initiatives, as well as observes the way in which it was made. The
article also provides for brief comments on potential effect the
introduced changes might have on the existing tax practices
exercised by Ukrainian enterprises and international businesses
using Ukrainian jurisdiction.
INTRODUCTION
In 2013, Organization for Economic Cooperation and Development,
jointly with G20 initiated Base Erosion and Profit Shifting (BEPS)
Project aimed at tackling tax planning strategies that exploit
loopholes and mismatches in international tax legislation to shift
President Joe Biden will host Republican U.S. Senator Shelley Moore Capito on Wednesday, the White House said, in hopes of hammering out a bipartisan infrastructure deal to revitalize America's roads, bridges and broadband internet systems.
Finance leaders from the Group of Seven rich countries have narrowed their difference of opinions over global taxation but they are unlikely to debate specific figures on minimum tax rates at their weekend meeting, Finance Minister Taro Aso said.