时间:2014-12-18 10:19来源:蓝天飞行翻译公司 作者:公务机翻译 点击:次
Current Trends in the FBO Industry Define the boundaries and potential developing boundaries (current and future FAA (and worldwide) regulations that define requirements for Charter, Fractional, and “jet card” type operators, by region with focus on NA. Overall outlook Legal, Accounting and Tax Notes Bonus Depreciation Available to 2014 Aircraft under contract in Place in 2013 Tax Depreciation of General Aviation Aircraft Expensing of Improvements Proper Business Use and Substantiation is Key Risk Factors in International Transactions Selected Risk Management Tools Residual/collateral value risk management END OF OFF-BALANCE SHEET ACCOUNTING Noncitizen trusts under attack? What Is a Noncitizen Trust? Noncitizen Trust (NCT) Clarification Requirements Part 91 vs. 135 issues Narrow Exceptions under Part 91 FEDERAL EXCISE TAX ON PART 91 MANAGEMENT FEES BASEL III: RELATIONSHIPS COUNT |