Resource Archives: Dan Cassidy

Posted by: Jennifer Mace · Dan Cassidy · Feb 27, 2018

by Ronan McGivern, Jennifer Mace, and Dan Cassidy

In this article, we focus on the challenges that ecommerce poses for VAT. We will consider some inherent deficiencies in the existing EU VAT system, focusing on e-commerce, and look at the steps being taken by the EU to address these limitations in the current VAT legislation. Continue reading.

Ronan McGivern is a fellow of Chartered Accountants Ireland, an AITI chartered tax adviser, and a partner in the tax department of RBK in Dublin. Jennifer Mace and Dan Cassidy are certified public accountants and principals in the tax department of Clark Nuber PS and based in Seattle.

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Posted by: Jennifer Mace · Dan Cassidy · Jan 8, 2018

by Ronan McGivern, Jennifer Mace, and Dan Cassidy

In this article, the authors provide a primer on the operation of the VAT in the European Union, devoting particular attention to the distinction between supplies of goods and supplies of services as well as the role of the place of supply rules in determining if VAT is due, where VAT is due, and which party owes VAT.

“Beyond the everyday world . . . lies the world of VAT, a kind of fiscal theme park in which factual and legal realities are suspended or inverted . . . . a complex universe [in which] relatively uncomplicated solutions are a snare and a delusion.”

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Posted by: Jennifer Mace · Dan Cassidy · May 20, 2016

It’s a confusing time for those advising U.K. clients with interests in U.S. limited liability companies. The key question of the moment is whether a U.S. LLC is to be treated as a corporation or transparent for U.K. tax purposes. The answer is of crucial importance, since it will determine how, where, and at what rate profits are taxed, whether losses can be used, and whether a range of reliefs are available. Read the entire article here.

 Originally published by Tax Notes International, April 25, 2016

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Posted by: Dora Leung · Dan Cassidy · Oct 13, 2011

Originally published in the Puget Sound Business Journal in 2011, this article authored by Clark Nuber professionals focused on doing business in China.

With so many “Made in China” labels on today’s products, it’s no secret that many items produced by U.S. companies are manufactured in China. Whether working with Chinese manufacturers or trying to sell directly in China, many U.S. companies are setting up businesses there. Click here to read the entire article.

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Posted by: Jennifer Mace · Dan Cassidy · Jun 23, 2011

Originally published in the Puget Sound Business Journal in 2011, this article authored by Clark Nuber professionals offers critical issues to consider if your company decides to do business internationally.

Whether seeking revenue growth or cost reduction, or to attract the best and brightest, Washington’s small and medium-sized businesses are increasingly looking to global markets. Click here to read the entire article.

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Posted by: Dan Cassidy · Jan 12, 2011

Originally published in the United Kingdom’s International Accountant magazine in 2011, this article focused on companies in the United Kingdom that deal with the U.S. tax system.

The opportunities for increasing profits through expansion in the United States are vast for savvy UK companies, but dealing with the monstrosity that is the U.S. tax system has its challenges. Click here to read the entire article.

 

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Posted by: Dan Cassidy · Oct 15, 2010

This chapter on federal taxation of international investment and business transactions was written for “Invest Washington – A Guide for Foreign Business Investment.” The guide was written as a collaborative effort for the Choose Washington project.

Introduction
Foreigners making investments or doing business in Washington State will be subject to federal, state and local taxation both in Washington and in other states where they have business activities. Read more.  » Read more

Posted by: Dan Cassidy · Oct 12, 2009

Co-written with Arthur Azana, tax principal at D&H Group in Vancouver B.C., this article focuses on Canadian companies that are considering doing business in the U.S. Originally published in CMA Management in 2009.

With only a friendly border between Canada and the United States and more than 300 million potential customers, it’s tempting for a Canadian company to consider doing business with its southern neighbor. Easy transportation, wealthy buyers and a recently revised tax treaty between the two countries make this proposition even more intriguing. Click here to read the entire article.

 

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Posted by: Dan Cassidy · Sep 11, 2009

This chapter was written in 2009 for the Washington State Department of Commerce and the Washington State Bar Association’s Doing Business in Washington State – A Guide for Foreign Business and Investment. It provides an overview of U.S. federal income taxation as it applies to a foreign company’s investment and business transactions.

How business and investment income is taxed in the United States depends on who is earning the income, the nature of the income, and whether the transaction giving rise to the income is covered by a bilateral income tax treaty. Click here to read the entire article.

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Posted by: Dan Cassidy · Aug 12, 2009

Co-written with Theo Sakell, a partner with Pitcher Partners in Australia, this article is about the complexities and opportunities of foreign companies doing business in the  U.S. Originally published in In the Black, 2009.

Imagine that a medium-sized company comes to you with a plan to sell its latest application to the heavy hitters in Silicon Valley or to Microsoft. This is the company’s first foray into the U.S. The owners see huge potential for sales and profits. You, on the other hand, see a complicated U.S. tax system. Click here to read the entire article.

 

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