--- title: Moore Doeren Mayhew GlobalVIEW | James J. Miesowicz, CPA description: Get news and views for businesses and individuals worldwide from Moore Doeren Mayhew. --- [![Moore_Doeren Mayhew_Logo_RGB_500px](https://info.mooredm.com/hs-fs/hubfs/Moore_Doeren%20Mayhew_Logo_RGB_500px.png?width=550&height=60&name=Moore_Doeren%20Mayhew_Logo_RGB_500px.png "Moore_Doeren Mayhew_Logo_RGB_500px")](https://www.mooredm.com) - [ABOUT](https://www.mooredm.com/about) - [SERVICES](https://www.mooredm.com/services) - [INDUSTRIES](https://www.mooredm.com/industries) - [LOCATIONS](https://www.mooredm.com/locations) - [PEOPLE](https://www.mooredm.com/people) - [RESOURCES](https://www.mooredm.com/publications) - [GLOBALVIEW](https://info.mooredm.com/blog) [![GlobalVIEW-Webpage-Header-final-2](https://info.mooredm.com/hs-fs/hubfs/GlobalVIEW-Webpage-Header-final-2.jpg?width=2000&height=500&name=GlobalVIEW-Webpage-Header-final-2.jpg "GlobalVIEW-Webpage-Header-final-2")](https://info.mooredm.com/blog/author/mooredm.com) - [International Tax (42)](https://info.mooredm.com/blog/topic/international-tax) - [Tax (36)](https://info.mooredm.com/blog/topic/tax) - [Audit and Assurance (33)](https://info.mooredm.com/blog/topic/audit-and-assurance) - [Tax Compliance (16)](https://info.mooredm.com/blog/topic/tax-compliance) - [COVID-19 (11)](https://info.mooredm.com/blog/topic/covid-19) - [Accounting (10)](https://info.mooredm.com/blog/topic/accounting) - [Expats (10)](https://info.mooredm.com/blog/topic/expats) - [Outsourced Accounting (9)](https://info.mooredm.com/blog/topic/outsourced-accounting) - [Transition Tax (9)](https://info.mooredm.com/blog/topic/transition-tax) - [FBAR (8)](https://info.mooredm.com/blog/topic/fbar) - [GILTI (8)](https://info.mooredm.com/blog/topic/gilti) - [US Tax Compliance (6)](https://info.mooredm.com/blog/topic/us-tax-compliance) - [Doing Business in the United States (5)](https://info.mooredm.com/blog/topic/doing-business-in-the-united-states) - [FATCA/CRS (5)](https://info.mooredm.com/blog/topic/fatca-crs) - [Cash Flow (4)](https://info.mooredm.com/blog/topic/cash-flow) - [Financial Reporting (4)](https://info.mooredm.com/blog/topic/financial-reporting) - [Revenue Recognition (4)](https://info.mooredm.com/blog/topic/revenue-recognition) - [Foreign Currency (3)](https://info.mooredm.com/blog/topic/foreign-currency) - [Non-Profits (3)](https://info.mooredm.com/blog/topic/non-profits) - [Private Companies (3)](https://info.mooredm.com/blog/topic/private-companies) - [Transfer Pricing (3)](https://info.mooredm.com/blog/topic/transfer-pricing) - [Cryptocurrency (2)](https://info.mooredm.com/blog/topic/cryptocurrency) - [Triggering Events (2)](https://info.mooredm.com/blog/topic/triggering-events) - [Business Planning (1)](https://info.mooredm.com/blog/topic/business-planning) - [CARES Act (1)](https://info.mooredm.com/blog/topic/cares-act) - [Cloud Computing (1)](https://info.mooredm.com/blog/topic/cloud-computing) - [Currency (1)](https://info.mooredm.com/blog/topic/currency) - [Cybersecurity (1)](https://info.mooredm.com/blog/topic/cybersecurity) - [European Affairs (1)](https://info.mooredm.com/blog/topic/european-affairs) - [Internal Controls (1)](https://info.mooredm.com/blog/topic/internal-controls) - [LIBOR (1)](https://info.mooredm.com/blog/topic/libor) - [Nonresident Alien (1)](https://info.mooredm.com/blog/topic/nonresident-alien) [All](https://info.mooredm.com/blog) ## James J. Miesowicz, CPA [Read More](https://info.mooredm.com/blog/brutal-results-for-foreign-corporation-that-failed-to-file-us-tax-returns-0) ### [Worldwide Interest Allocation for Foreign Tax Purposes Nixed as Part of American Rescue Plan Act of 2021.](https://info.mooredm.com/blog/brutal-results-for-foreign-corporation-that-failed-to-file-us-tax-returns-0) March 8, 2021 ***If a tree falls in the forest and no one is around to hear it, does it actually make a sound?..*** ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [Tax](https://info.mooredm.com/blog/topic/tax), [International Tax](https://info.mooredm.com/blog/topic/international-tax), [Tax Compliance](https://info.mooredm.com/blog/topic/tax-compliance) [Read More](https://info.mooredm.com/blog/brutal-results-for-foreign-corporation-that-failed-to-file-us-tax-returns) ### [Brutal Results for Foreign Corporation That Failed to File US Tax Returns](https://info.mooredm.com/blog/brutal-results-for-foreign-corporation-that-failed-to-file-us-tax-returns) March 2, 2021 ***US Tax Court disallows all deductions for UK company operating in the US on the Outer Continental..*** ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [Tax](https://info.mooredm.com/blog/topic/tax), [International Tax](https://info.mooredm.com/blog/topic/international-tax), [Tax Compliance](https://info.mooredm.com/blog/topic/tax-compliance) [Read More](https://info.mooredm.com/blog/how-are-covid-19-and-pfic-similar-nobody-wants-either-one) ### [How Are COVID-19 and a PFIC Similar?  Nobody Wants Either One!](https://info.mooredm.com/blog/how-are-covid-19-and-pfic-similar-nobody-wants-either-one) February 2, 2021 If you have invested in any foreign corporations, you may be aware that you want to avoid having.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/title-transfer-foreign-sales-1) ### [MOVE OVER FBAR REPORTING: FinCEN WANTS US COMPANIES TO REPORT ON THE BENEFICIAL OWNERSHIP OF US COMPANIES!](https://info.mooredm.com/blog/title-transfer-foreign-sales-1) December 11, 2020 US companies may already be familiar with the requirements to report ownership of foreign bank.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/final-downward-attribution-ownership-regulations) ### [FINAL DOWNWARD ATTRIBUTION OWNERSHIP REGULATIONS DID NOT ELIMINATE “THE MISTAKE”](https://info.mooredm.com/blog/final-downward-attribution-ownership-regulations) October 20, 2020 Most international tax professionals and the IRS believe Congress made a mistake (“The Mistake”).. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/nonresident-aliens-foreign-corporations-stuck-us-covid) ### [YEAR-END TAX PLANNING FOR NONRESIDENT ALIENS AND FOREIGN CORPORATIONS “STUCK” IN THE US DUE TO COVID](https://info.mooredm.com/blog/nonresident-aliens-foreign-corporations-stuck-us-covid) October 6, 2020 The IRS provided relief to nonresident aliens and foreign corporations affected by the novel.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax), [COVID-19](https://info.mooredm.com/blog/topic/covid-19) [Read More](https://info.mooredm.com/blog/the-impact-of-rule-changes-for-us-shareholders-on-deemed-distributions-from-foreign-corporations-cfcs) ### [IMPACT OF RULE CHANGES FOR US SHAREHOLDERS ON DEEMED DISTRIBUTIONS FROM CFCs](https://info.mooredm.com/blog/the-impact-of-rule-changes-for-us-shareholders-on-deemed-distributions-from-foreign-corporations-cfcs) July 29, 2020 Recent changes may eliminate some of the deemed distributions from controlled foreign corporations.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [GILTI](https://info.mooredm.com/blog/topic/gilti), [Tax](https://info.mooredm.com/blog/topic/tax), [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/debt-equity-rules-section-385) ### [FINAL DEBT/EQUITY RULES ON DISTRIBUTIONS: NO CHANGES; STILL CONCERNS](https://info.mooredm.com/blog/debt-equity-rules-section-385) June 2, 2020 The IRS has had a long-standing concern about taxpayers who try to use debt rather than stock.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [International Tax](https://info.mooredm.com/blog/topic/international-tax) [Read More](https://info.mooredm.com/blog/covid-19-tax-relief-measures-require-financial-statement-adjustments) ### [COVID-19 Tax Relief Measures Require Financial Statement Adjustments](https://info.mooredm.com/blog/covid-19-tax-relief-measures-require-financial-statement-adjustments) May 12, 2020 The Coronavirus Aid, Relief, and Economic Security (CARES) Act, signed into law on March 27, 2020,.. ![topicIcon](http://www.sparkreaction.com/hubfs/Oceania%20Theme%202016/Images/topicIcon.png) [COVID-19](https://info.mooredm.com/blog/topic/covid-19), [Tax Compliance](https://info.mooredm.com/blog/topic/tax-compliance) - - [1](https://info.mooredm.com/blog) - [2](https://info.mooredm.com/blog/author/james-j-miesowicz-cpa/page/2) - [3](https://info.mooredm.com/blog/author/james-j-miesowicz-cpa/page/3) - ## Get this information delivered straight to your mailbox. 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