You can also apply the commands to other systems in the enclave, such as the LFEs. The bbftp tool can only be used for data that doesn't need to be encrypted.
If you find that using scp gives poor performance rates, and you aren't required to encrypt the data transfer, you might get better performance using bbftp. To use bbftp , the bbFTP server bbftpd must be installed on your local system.
The bbscp tool is a wrapper for bbftp that provides scp -like syntax. Like bbftp , bbscp can only be used for data that doesn't need to be encrypted.
To use bbscp , the bbFTP server bbftpd must be installed on your local system. For more detailed instructions, see The bbscp Script.
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Outbound asset transfers A review of the rules and reporting requirements. Overview Designed to moderate the application of subchapter C non-recognition transactions, section generally imposes an exit tax on most outbound property transfers.
Common transactions triggering reporting requirements There are a variety of cross-border transactions that may trigger a reporting obligation under section , including: Transfers of certain domestic target corporations to a foreign corporation Transfers of certain domestic and foreign securities Certain "indirect stock transfers" Distributions under a plan of reorganization to foreign corporations Transfers of property over a certain threshold to a foreign corporation Liquidations of domestic or foreign corporations into a foreign parent The regulations In November , the IRS released final regulations the regulations revising the reporting rules applicable to stock and property transfers under sections and B, including the consequences to U.
Transferor of Property to a Foreign Corporation. Under the regulations, a U. In addition, the taxpayer must provide a notice along with the form that a GRA is being filed pursuant to Reg. The directive permitted taxpayers to remedy, without having to demonstrate reasonable cause, unfiled or deficient GRA documents that were associated with a timely filed GRA.
Relief for failures to comply with section a reporting obligations The IRS modified the standard applicable to untimely or incomplete filings. The regulations provide that the taxpayer can remedy untimely or incomplete GRA filings if the failure to comply was due to "reasonable cause and not willful neglect. In order to avoid penalties under section B regarding reporting requirements, the taxpayer must go a step further and demonstrate affirmatively that the failure was due to reasonable cause.
The regulations provide four examples that are useful in making the "willful" determination: The taxpayer had filed numerous GRAs over the years and had never failed to file a timely GRA. In an isolated incident, the taxpayer failed to file a GRA due to an accidental oversight.
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