Date |
Report No. |
Title |
Date Dec. 18, 2008 |
Report No. GAO-09-157 |
Title
United States Government Accountability Office GAO
December 2008 Report to Congressional Requesters INTERNATIONAL TAXATION Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions GAO-09-157 December 2008 INTERNATIONAL TAXATION Highlights
Highlights of GAO-09-157, a report to congressional requesters Accountability I... |
Date July 24, 2008 |
Report No. GAO-08-957 |
Title
United States Government Accountability Office GAO
July 2008 Report to Congressional Requesters TAX ADMINISTRATION Comparison of the Reported Tax Liabilities of Foreignand U.S.-Controlled Corporations, 1998-2005 GAO-08-957 July 2008 TAX ADMINISTRATION Highlights
Highlights of GAO-08-957, a report to congressional requesters Accountability Integrity Reliability Comparison of the Reported Tax Liabil... |
Date June 29, 2007 |
Report No. GAO-07-765 |
Title
United States Government Accountability Office GAO
June 2007 Report to Congressional Requesters CORPORATE SHAREHOLDER MEETINGS Issues Relating to Firms That Advise Institutional Investors on Proxy Voting GAO-07-765 June 2007 CORPORATE SHAREHOLDER MEETINGS Highlights
Highlights of GAO-07-765, a report to congressional requesters Accountability Integrity Reliability Issues Relating to Firms That Adv... |
Date Aug. 31, 2006 |
Report No. GAO-06-1079SP |
Title
|
Date Aug. 31, 2006 |
Report No. GAO-06-1053R |
Title
A United States Government Accountability Office Washington, D.C. 20548 On March 5, 2007, this correspondence was reissued to amend selected company shares outstanding. Please select this link to GAO-06-678 for more information. August 31, 2006 The Honorable Paul S. Sarbanes Ranking Minority Member Committee on Banking, Housing, and Urban Affairs United States Senate Subject: Financial Restatement... |
Date July 24, 2006 |
Report No. GAO-06-678 |
Title
United States Government Accountability Office GAO
July 2006 Report to the Ranking Minority Member, Committee on Banking, Housing, and Urban Affairs, U.S. Senate FINANCIAL RESTATEMENTS Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities
On March 5, 2007, this report was reissued to amend our economic analysis and selected company shares outstanding (see next page... |
Date June 13, 2006 |
Report No. GAO-06-851T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Tuesday, June 13, 2006 Testimony
Before the Committee on Finance, U.S. Senate TAX COMPLIANCE Challenges to Corporate Tax Enforcement and Options to Improve Securities Basis Reporting
Statement of David M. Walker Comptroler General of the United States This testimony was amended on July 7, 2006 to ... |
Date May 19, 2006 |
Report No. GAO-06-541 |
Title
United States Government Accountability Office GAO
May 2006 Report to the Chairman and Ranking Minority Member, Committee on Finance, U.S. Senate PUERTO RICO Fiscal Relations with the Federal Government and Economic Trends during the Phaseout of the Possessions Tax Credit
On June 14, 2006, the PDF file was revised to show on page 65, third paragraph: $4.2 million rather than $3,755 for pharmaceuti... |
Date June 30, 2004 |
Report No. GAO-04-856 |
Title
United States General Accounting Office GAO
June 2004 Report to the Chairman, Committee on Governmental Affairs, U.S. Senate INTERNATIONAL TAXATION Tax Haven Companies Were More Likely to Have a Tax Cost Advantage in Federal Contracting GAO-04-856 a June 2004 INTERNATIONAL TAXATION Tax Haven Companies Were More Likely to Have a Tax Cost Advantage in Federal Contracting Highlights of GAO-04-856, a ... |
Date May 17, 2004 |
Report No. GAO-04-541 |
Title
United States General Accounting Office GAO
May 2004 Report to the Subcommittee on Interior and Related Agencies, Committee on Appropriations, House of Representatives NATIONAL PARK FOUNDATION Better Communication of Roles and Responsibilities Is Needed to Strengthen Partnership with the National Park Service GAO-04-541 a May 2004 NATIONAL PARK FOUNDATION Better Communication of Roles and Responsi... |
Date Feb. 27, 2004 |
Report No. GAO-04-358 |
Title
United States General Accounting Office GAO
February 2004 Report to Congressional Requesters TAX ADMINISTRATION Comparison of the Reported Tax Liabilities of Foreignand U.S.-Controlled Corporations, 1996-2000 GAO-04-358 a February 2004 TAX ADMINISTRATION Comparison of the Reported Tax Liabilities of Foreign- and U.S.-Controlled Corporations, 1996-2000 Highlights of GAO-04-358, a report to congress... |
Date Jan. 17, 2003 |
Report No. GAO-03-395R |
Title
United States General Accounting Office Washington, DC 20548 January 17, 2003 The Honorable Paul S. Sarbanes Ranking Minority Member Committee on Banking, Housing, and Urban Affairs United States Senate Subject: Financial Statement Restatement Database On October 4, 2002, we issued a report to you entitled Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remainin... |
Date Oct. 4, 2002 |
Report No. GAO-03-138 |
Title
United States General Accounting Office GAO
October 2002 Report to the Chairman, Committee on Banking, Housing, and Urban Affairs, U.S. Senate FINANCIAL STATEMENT RESTATEMENTS Trends, Market Impacts, Regulatory Responses, and Remaining Challenges GAO-03-138 a Contents Letter
Results in Brief Background The Number of Restatements Has Grown Significantly and Trends Emerge Restating Publicly Traded C... |
Date Sept. 20, 2002 |
Report No. GAO-02-871 |
Title
United States General Accounting Office GAO
September 2002 Report to the Chairman, Committee on Transportation and Infrastructure, House of Representatives INTERCITY PASSENGER RAIL Potential Financial Issues in the Event That Amtrak Undergoes Liquidation GAO-02-871 Contents Letter
Results in Brief Background Creditor Claims and Ownership Interests Were Not Likely to Have Been Satisfied if Amtrak H... |
Date April 9, 2002 |
Report No. GAO-02-601T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2:00 p.m. Tuesday, April 9, 2002 Testimony
Before the Committee on Financial Services, House of Representatives PROTECTING THE PUBLIC’S INTEREST Considerations for Addressing Selected Regulatory Oversight, Auditing, Corporate Governance, and Financial Reporting Issues
Statement of David M. Walker, Comptroller General... |
Date March 5, 2002 |
Report No. GAO-02-483T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. EST Tuesday, March 5, 2002 Before the Committee on Banking, Housing, and Urban Affairs, U.S. Senate PROTECTING THE PUBLIC INTEREST Selected Governance, Regulatory Oversight, Auditing, Accounting, and Financial Reporting Issues
Statement of David M. Walker Comptroller General of the United States GAO-02-483T a M... |
Date July 31, 2001 |
Report No. GAO-01-776 |
Title
United States General Accounting Office GAO
July 2001 Report to Congressional Requesters FEDERAL TRADE COMMISSION Enforcement of the Franchise Rule GAO-01-776 Contents Letter
Results in Brief Background FTC’s Complaints and Enforcement Activities Focused Mostly on Business Opportunities Selected State Officials Have Mixed Views on the Effectiveness of FTC’s Communication and Coordination Effor... |
Date June 23, 2000 |
Report No. GGD-00-159 |
Title
United States General Accounting Office GAO
June 2000 Report to Congressional Committees BANKING TAXATION Implications of Proposed Revisions Governing SCorporations on Community Banks GAO/GGD-00-159 United States General Accounting Office Washington, D.C. 20548 General Government Division B-284651 June 23, 2000 Congressional Committees: This report responds to a mandate in the Gramm-Leach-Bliley A... |
Date Jan. 8, 1999 |
Report No. GGD-99-20 |
Title
United States General Accounting Office GAO
January 1999 Report to the Chairman, Subcommittee on Commercial and Administrative Law, Committee on the Judiciary, House of Representatives REGULATORY BURDEN Some Agencies' Claims Regarding Lack of Rulemaking Discretion Have Merit GAO/GGD-99-20 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-279405 Januar... |
Date Sept. 30, 1998 |
Report No. HEHS-98-208 |
Title
United States General Accounting Office GAO
September 1998 Report to the Chairman, Subcommittee on Oversight and Investigations, Committee on Education and the Workforce, House of Representatives BUSINESS REGULATION California Manufacturers Use Multiple Strategies to Comply With Laws GAO/HEHS-98-208 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Ser... |
Date July 8, 1998 |
Report No. GGD-98-166R |
Title
GA!0 United States General Accounting Office Washington, D.C. 20548 General Government Division /609”78 - B-280505 July 8, 1998 The Honorable Don NickIes United States Senate Subject: Puerto Rico: Potential Federal Income Tax Revenues Resultinn From Statehood Dear Senator Nickles: At your request, this letter provides estimates of revenue impacts on the U.S. Treasury if federal individual and co... |
Date Dec. 16, 1997 |
Report No. HEHS-98-24 |
Title
United States General Accounting Office GAO
December 1997 Report to Congressional Requesters NOT-FOR-PROFIT HOSPITALS Conversion Issues Prompt Increased State Oversight GAO/HEHS-98-24 GAO United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-275380 December 16, 1997 The Honorable Pete Stark Ranking Minority Member Subcommittee on Health Com... |
Date May 14, 1997 |
Report No. GGD-97-101 |
Title
United States General Accounting Office GAO
May 1997 Report to the Chairman, Committee on Finance, U.S. Senate TAX POLICY Puerto Rican Economic Trends GAO/GGD-97-101 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-276674 May 14, 1997 The Honorable William V. Roth, Jr. Chairman, Committee on Finance United States Senate Dear Mr. Chairman: In response... |
Date May 9, 1997 |
Report No. GGD-97-71 |
Title
United States General Accounting Office GAO
May 1997 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives INTERNAL REVENUE SERVICE IRS Initiatives to Resolve Disputes Over Tax Liabilities GAO/GGD-97-71 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260164 May 9, 1997 The Honorable Nancy L. Johnson... |
Date April 17, 1997 |
Report No. GGD-97-62 |
Title
United States General Accounting Office GAO
April 1997 Report to the Commissioner, Internal Revenue Service TAX ADMINISTRATION Factors Affecting Results from Audits of Large Corporations GAO/GGD-97-62 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-261745 April 17, 1997 The Honorable Margaret Milner Richardson Commissioner of Internal Revenue Dear M... |
Date Dec. 11, 1996 |
Report No. GGD-97-26R |
Title
United States
General Accounting Office Washington, D.C. 20548 General Government Division 157869 B-275484 December 11, 1996 The Honorable John Glenn Ranking Minority Member Committee on Governmental Affairs United States Senate The Honorable Peter Hoekstra Chairman, Subcommittee on Oversight and Investigations Committee on Economic and Educational Opportunities House of Representatives The Honora... |
Date Nov. 18, 1996 |
Report No. GGD-97-2 |
Title
United States General Accounting Office GAO
November 1996 Report to Congressional Requesters REGULATORY BURDEN Measurement Challenges and Concerns Raised by Selected Companies G A O years
1921 - 1996 GAO/GGD-97-2 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260085 November 18, 1996 The Honorable Ted Stevens Chairman The Honorable John Glenn Ranki... |
Date Oct. 3, 1996 |
Report No. GGD-97-1 |
Title
United States General Accounting Office GAO
October 1996 Report to the Chairman, Subcommittee on Civil Service, Committee on Government Reform and Oversight, House of Representatives PRIVATE PENSIONS Most Employers That Offer Pensions Use Defined Contribution Plans G A O years
1921 - 1996 GAO/GGD-97-1 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-... |
Date July 5, 1996 |
Report No. GGD-96-121R |
Title
GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-270667 July 5, 1996 The Honorable Richard C. Shelby Chairman The Honorable J. Robert Kerrey Ranking Minority Member Subcommittee on Treasury, Postal Service, and General Government Committee on Appropriations United States Senate The Honorable Paul Simon United States Senate The Honorable Jim Lightfoot... |
Date Oct. 13, 1995 |
Report No. GGD-96-6 |
Title
United States General Accounting Office GAO
October 1995 Report to the Commissioner, Internal Revenue Service TAX ADMINISTRATION Audit Trends and Taxes Assessed on Large Corporations GAO/GGD-96-6 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260136 October 13, 1995 The Honorable Margaret Milner Richardson Commissioner of Internal Revenue Dear Ms. ... |
Date Sept. 26, 1995 |
Report No. GGD-95-232 |
Title
United States General Accounting Office GAO
September 1995 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION Recurring Issues in Tax Disputes Over Business Expense Deductions GAO/GGD-95-232 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260158 September 26, 1995 The Honorable... |
Date Aug. 31, 1995 |
Report No. PEMD-95-28 |
Title
United States General Accounting Office GAO
August 1995 Report to the Chairman, Subcommittee on Oversight and Investigations, Committee on Economic and Educational Opportunities, House of Representatives SCHOOLS AND WORKPLACES An Overview of Successful and Unsuccessful Practices GAO/PEMD-95-28 GAO United States General Accounting Office Washington, D.C. 20548 Program Evaluation and Methodology Div... |
Date May 10, 1995 |
Report No. T-GGD-95-161 |
Title
United States General Accounting Office Y GAO
For Release on Delivery Expected at 1O:OO a.m. Wednesday May 10,199s Testimony
Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives TAX POLICY Additional Infomation on the ResearchTax Credit
Statement of Natwar M. Gandhi, Associate Director Tax Policy and Administration Issues General Government Division RESEARCHTAX... |
Date April 13, 1995 |
Report No. GGD-95-101 |
Title
United States General Accounting Office GAO
April 1995 Report to Congressional Requesters INTERNATIONAL TAXATION Transfer Pricing and Information on Nonpayment of Tax GAO/GGD-95-101 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260157 April 13, 1995 The Honorable Byron L. Dorgan United States Senate The Honorable Paul E. Kanjorski House of Represe... |
Date April 3, 1995 |
Report No. GGD-95-88 |
Title
United States General Accounting Office GAO
April 1995 Report to the Honorable William J. Coyne, House of Representatives TAX POLICY Experience With the Corporate Alternative Minimum Tax GAO/GGD-95-88 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260125 April 3, 1995 The Honorable William J. Coyne House of Representatives Dear Mr. Coyne: This repo... |
Date April 3, 1995 |
Report No. T-GGD-95-140 |
Title
United States General Accounting Offke GAO
For Releaseon Delivery Expected at 9:3Qa.m. Monday April 3,1!295 Testimony
Before the Subcommittee on Taxation and Internal Revenue Service Oversight, Committee on Finance United States Senate TAX POLICY Information on the Research Tax Credit
Statement of Natwar M. Gandhi, Associate Director Tax Policy and Administration Issues General Government Division... |
Date March 13, 1995 |
Report No. GGD-95-54 |
Title
United States General Accounting Office GAO
March 1995 Report to Congressional Committees WORKFORCE REDUCTIONS Downsizing Strategies Used in Selected Organizations GAO/GGD-95-54 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-259181 March 13, 1995 The Honorable William V. Roth, Jr. Chairman The Honorable John Glenn Ranking Minority Member Committee ... |
Date March 8, 1995 |
Report No. T-GGD-95-115 |
Title
United States General Accounting Office GAO
Not To Be Released Before 1O:OO EST a.m., on Wednesday March 8. 1995 Testimony
Before the Committee on Banking, Housing, and Urban Affairs United StatesSenate CREDIT UNIONS ProposedReforms for Corporate Credit Union Regulation
Statementof JamesL. Bothwell Director, Financial Institutions and Markets Issues General GovernmentDivision -- , Mr. Chairman and... |
Date Sept. 1, 1994 |
Report No. GGD-94-70 |
Title
.: General Government Division B-254651 September 1,1994 The Honorable Sam Nunn Chairman, Permanent Subcommittee on Investigations Committee on Governmental Affairs United States Senate Dear Mr. Chairman: This report responds to your request on the Internal Revenue Service’s (IRS)program to audit ~t,IKImakeS tax returns of the largest corporations--the Coordinated E XaminhOnfiOgram(CEP). recomme... |
Date May 13, 1994 |
Report No. GGD-94-139 |
Title
United States General Accounting Office “GAO ’
May 1994 Report to the Chairman, Special Committee on-Aging, U.S. Senate TAX POLICY Pharmaceutical Industry’ Use of the s Reseafch Tax Credit GAOIGGD-94-139 B-256950 May 13, 1994 The Honorable David Pryor Chairman, Special Committee on Aging United States Senate Dear Mr. Chairman: This report is the second part of a response to your request to r... |
Date Nov. 30, 1993 |
Report No. GGD-94-60R |
Title
tJniti states Accounting ’ GAO
General Wurhington, General Offke D.C. 20548 Government Division B-255691 November 30, 1993 The Honorable Bruce Lehman Assistant Secretary and Commissioner of Patents and Trademarks U.S. Department of Commerce Dear Mr. Lehman: This letter responds to your request-for information on U.S. companies' views of the U.S. Patent and Trademark Office (U.S. PTO) compiled fo... |
Date Sept. 23, 1993 |
Report No. GGD-93-131 |
Title
-w..-““.” .-- St~~,lt~tlrlwt~ 1!~!K~ ---CORPORATE T&ES Many Benefits and Few Costs to Reporting Net Operating Loss Carryover -., RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Of&e of Congressional Relations. ssamb I RELEASED 1 -- GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-264203 S... |
Date Aug. 13, 1993 |
Report No. GGD-93-133 |
Title
---.- 1.lriit VtJ St.ilt,C'S (;ctrrc~ritl A |
Date Aug. 9, 1993 |
Report No. GGD-93-124 |
Title
August 1!)9):3 N Environment in the United States, Japan, and Germany GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-253780 August 9,1993 The Honorable Ernest F. Hollings Chairman, Committee on Commerce, Science and Transportation The Honorable Richard H. Bryan Chairman, Subcommittee on the Consumer Committee on Commerce, Science and Transportation... |
Date Aug. 4, 1993 |
Report No. GGD-93-87 |
Title
IJnitcd States General Accounting Office GAO
August 1993 Report to the Chairman, Subcommittee on Oversight and Investigations, Committee on Energy and Commerce, House of Representatives EUROPEAN COMMUNITY Regulatory Issues in Creating a Single Insurance Market -- GAO/GGD-93-87 GAO United States General Accounting Offlce Washington, D.C. 20648 General Government Division B-253003 August 4,1993 The ... |
Date July 13, 1993 |
Report No. HRD-93-83 |
Title
United States General Accounting Office GAO
July 1993 Report to the Chairman, Subcommittee on Oversight of Government Management, Committee on Governmental Affairs, U.S. Senate FEDERAL TRADE COMMISSION Enforcement of the Trade Regulation Rule on Franchising -- GAOfiIRD-93-83 GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-248905 July 13,1993 The Honora... |
Date July 2, 1993 |
Report No. GGD-93-53R |
Title
- GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-253843 July 2, 1993 Donald W. Riegle Kent Conrad Thomas A. Daschle Carl M. Levin Howard M. Metzenbaum Ernest F. Hollfngs Harris Wofford Senate ill IllI llllllll
149512 The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable The Honorable United States This letter responds ... |
Date May 11, 1993 |
Report No. GGD-93-55 |
Title
TAX POLICY Implications of Replacing the Corporate Income Tax With a Consumption TaX .“.I ,. .l”l . _ ._I __.. - -.... _ -.---- _--- - ..,__ ., ,.“__. .._I_......... -I- _-..- - .--. --.--.-.---. ------ _..-1-_ ----- GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-251186 May 11,1993 The Honorable Bill Archer Ranking Minority Member Committee o... |
Date Sept. 30, 1992 |
Report No. IMTEC-92-86R |
Title
Information Mmagement and Technow Dhhdon B-222177
147725 September 30, 1992 The Honorable John D. Dingell Chairman, Subcommittee on Oversight and Investigations Committee on Energy and Commerce House of Representatives Dear Mr. Chairman: In a letter dated June 25, 1992, you asked that we review several concerns of the Taxpayer Assets Project1 pertaining to public access to data within the Securiti... |
Date Sept. 22, 1992 |
Report No. GGD-92-130 |
Title
Report to the Director, Office of Management and Budget ADMINISTRATION Federal Agencies Should Report Service. Payments Made to Corporations GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-248097.1 September 22, 1992 The Honorable Richard G. Darman Director, Office of Management and Budget Dear Mr. Darman: Recent Internal RevenueService(IRS) data sh... |