Sitharaman is presenting the full Budget for 2019-20. She is carrying the Budget documents in a red silk bag with national emblem.

'Will the Hyundai Venue be the next urban SUV to take the Indian market by storm? Possibly.'The only chink in the armour -- a minor one though -- is that the Venue, while spruced up for its weight class, doesn't look breathtakingly different from the other players in this crowded category,' says Pavan Lall.

Runaway social media fave TikTok -- that has nearly one-fifth of India's eyeballs captive with its daft videos of robot dancing and bridegrooms playing PUBG post their weddings -- is now adding special value to its offering, discovers T E Narasimhan.

The Glanza is clearly a rebadged Maruti Suzuki Baleno, however, Toyota has given it a longer warranty and a lower starting price to make it more attractive.Are there other compelling reasons to consider it over Baleno?

The Body Shop has a compelling ethical message behind the branding of its products, and its new piece of communication in India -- the first ever television commercial shot in any country -- takes that strategy forward, reports T E Narasimhan.

Last year, Sitharaman had ditched the long-standing tradition of carrying budget documents in a leather briefcase and went swadeshi with a 'bahi-khata'.

Offerings of Asset-Backed Securities is an accessible, easy-to-use guide to the new SEC rules and the key issues associated with structuring and executing securitization transactions. It is the only detailed guide on regulation AB and the new securities offering reform rules.

Features include:

• A step-by-step approach to spotting issues and solving problems
• Practical, transaction-oriented advice from the perspective of experienced practitioners
• Insights into specific issues that frequently arise in transactions
• Solutions to common problems

Includes issue spotting checklists and other practice aids to ensure that this resource serves as a reliable, quick reference.

If you would like more details about this product, or would like to order a copy online, please click here.

Manitoba & Saskatchewan Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in Manitoba and Saskatchewan. You'll also benefit from practical feature articles and columns written by prominent practitioners.

Updated monthly. Available to be e-mailed in PDF format only.

If you would like more details about this product, or would like to order a copy online, please click here.

Complete, up-to-date coverage of tax law in the province

Manitoba & Saskatchewan Tax Reporter is an essential resource for tax professionals who have clients with business interests in the region. Updated frequently, it provides full coverage of the latest developments in Manitoba and Saskatchewan tax law as well as valuable time-saving tools and commentary. Content includes:

• Statutes and regulations pertaining to:
  • Income tax (personal and corporate)
  • Health and post-secondary education tax (payroll tax)
  • Fuel tax, oil and gas production tax, mineral tax, mining and royalties tax, tobacco tax, sales tax, corporation capital tax and land transfer tax
• Official government publications and commentary related to personal and corporate income tax

Bonus features:

• Provincial Tax News monthly newsletter
• Handy federal and provincial tax charts
• Inter-provincial sales tax charts
• Budget dispatches
• News releases
• Case digests
• Full-text case law
• Administration and personnel charts
• A summary of the progress of provincial legislation

CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada’s tax professionals, significantly reducing research time.  

Professionals who subscribe to Manitoba & Saskatchewan Tax Reporter also find these publications instrumental to their practice:

• Alberta & Territories Tax Reporter
• Ontario Tax Reporter
• British Columbia Tax Reporter
• Provincial Tax Reporters - All Provinces & Territories
• GST Reporter
• Window on GST/HST

If you would like more details about this product, or would like to order a copy online, please click here.

IT Lawyer Éloïse Gratton addresses the emerging issues created by the new privacy laws and cutting-edge online and wireless technologies. Help your clients who operate or host websites, are involved in e-commerce or online advertising take advantage of the Internet and mobile technologies while still respecting consumers' privacy.

Topics covered

• Website privacy compliance, online advertising, spam and e-commerce privacy issues
• the European and North American legal framework
• mobile services, tracking technology and privacy issues
• translating the legal framework into best business practices

About the Author

Éloïse Gratton LL.B., LL.M. is a leading expert in new media and privacy issues and is Counsel to the firm for information technology issues. She is also pursuing a PhD degree at the University of Montreal and Université de Panthéon-Assas (Paris II). She also acts as privacy officer for our Montreal office. She was previously partner at McMillan (Corporate Law group) which she joined in 2002. Prior to joining the firm, she acted as Director of Corporate & Legal Affairs for a wireless technology company.

Publication Year: 2003

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Global Integrator (CCH Canadian Limited) is a web-based tax provisioning, compliance and reporting application for businesses with multiple international or domestic locations.

If you would like more details about this product, or would like to order a copy online, please click here.

A cost-effective reference bundle for all your basic tax questions

Federal Master Tax Basics gives you all the core tax information you need from a single online source. A $1,500 value if purchased separately, these resources include the Income Tax Act and common government documents from the CRA, bundled at a special price so every practitioner can stay up-to-date.

With these easy-to-use resources at your fingertips you can get started on any federal tax research question. Materials are linked for quick navigation throughout all your content, which includes:

• Income Tax Act and Regulations, richly annotated
  
  • detailed history notes to track changes to the legislation
  • editorially-created references (related matter) to provide hints on other documents to consult to complete your research
  • full text of proposed amendments – essential for tax planning and compliance
• Access to the full text of all tax treaties, including the Canada-US treaty
• All income tax forms and guides
• Other CRA documents
• Canadian Master Tax Guide commentary – an online version of our trusted reference
  book, updated annually
  
  • covers a wide range of topics including employment income, business and property income, capital gains, inclusions and deductions from income, and much more
  • includes extensive annotations and cross-references
• Best-selling guides Preparing Your Income Tax Returns and Preparing Your Corporate Tax Returns

Bonus features:

• News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated.
• Convenient charts and rate tables for quick reference
• Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.

If you would like more details about this product, or would like to order a copy online, please click here.

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Published: 2001

Bennett's A-Z Guide to Bankruptcy: A Professional's Handbook provides a review of the bankruptcy process for lawyers, accountants, trustees, lenders, individuals, small business debtors, and corporations. This handy bankruptcy primer is written in clear and accessible language and includes a chapter of forms and precedents, legislation excerpts, and a glossary in order to provide the reader with a general outline of the bankruptcy process.

Topics covered:

• What is bankruptcy?
• What are the ways to go bankrupt?
• What property can you keep?
• Can creditors sue you after bankruptcy?

If you would like more details about this product, or would like to order a copy online, please click here.

Available: October 2011

Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2012) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions.

It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye.

The key tax planning suggestions offered upfront in each chapter and meticulous footnotes to show authority throughout make the Guide's discussions a roadmap for further research. Helpful tables, charts, lists and examples reflect the author's penchant for illustrating the rules and principles in the most understandable way.

Organized for day-to-day use, but offering a depth of discussion that readers will want to read thoroughly, the U.S. Master Bank Tax Guide reflects the author's 30+ years of banking industry experience and his proficiency at teaching in both the law school and tax professional venues. This resource not only explains the fundamental tax rules and principles that apply to banks, it also identifies and guides the reader through the many opportunities and pitfalls that may be present. From choice of entity advantages and disadvantages and treatment of start-up costs to handling ordinary and necessary expense items and acquisition and expansion considerations, the Guide offers the practical guidance that all bank tax practitioners need, value and appreciate.

CONTENTS:

- Entities subject to bank tax rules
- Accounting for interest, fee and other income
- Discount, points and premium
- Securities dealers and investors
- Nonperforming loans
- Modified debt
- Foreclosures
- Business expenses
- Interest expense
- Bad-debt deductions
- Acquisitions
- Business tax credits

  

If you would like more details about this product, or would like to order a copy online, please click here.

Author: Ronald W. Blasi, J.D., LL.M.

Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye.

• Entities subject to bank tax rules
• Accounting for interest, fee and other income
• Discount, points and premium
• Securities dealers and investors
• Nonperforming loans
• Modified debt
• Foreclosures
• Business expenses
• Interest expense
• Bad-debt deductions
• Acquisitions
• Business tax credits

Valuable appendices provide:

• IRS Industry Specialization Program Coordinated Issue Papers
• The 13 Federal Judicial Circuits
• The 12 Districts of the Federal Reserve System
• Audit Technique Guide for Commercial Banking

9780808039365     6" x 9"      944 pages

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If you would like more details about this product, or would like to order a copy online, please click here.

Author: Ronald W. Blasi, J.D., LL.M.

Formerly titled, the "Bank Tax Guide," the new U.S. Master Bank Tax Guide (2014) by noted bank tax expert, Ronald W. Blasi, J.D., LL.M., is a comprehensive desktop reference that covers all the tax rules for financial institutions and is the only book of its kind that is completely updated each year to reflect the latest changes through press time. This is the authoritative must-have guide for professionals charged with tax compliance for financial institutions. It features special planning sections in each chapter, detailed discussions that are meticulously referenced to authority for additional research, potential IRS audit activities, and numerous practical examples that illustrate the rules and principles. The volume provides informative discussions on points of law where the courts and the IRS may not see eye-to-eye.

• Entities subject to bank tax rules
• Accounting for interest, fee and other income
• Discount, points and premium
• Securities dealers and investors
• Nonperforming loans
• Modified debt
• Foreclosures
• Business expenses
• Interest expense
• Bad-debt deductions
• Acquisitions
• Business tax credits

Valuable appendices provide:
- IRS Industry Specialization Program Coordinated Issue Papers
- The 13 Federal Judicial Circuits
- The 12 Districts of the Federal Reserve System
- Audit Technique Guide for Commercial Banking
 
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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition)
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Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US)
Financial Products: Taxation, Regulation and Design (2014 Supplement) (US)
Almanac of Business & Industrial Financial Ratios (2014)

If you would like more details about this product, or would like to order a copy online, please click here.

Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning & Compliance, the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance.

Written by two well-respected authorities, this unique and invaluable compendium:

• Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions
• Covers a wide range of compliance-related issues and areas, from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers
• Includes regular updates to keep you current as the regulatory environment continues to expand and evolve
• Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys

Most importantly, it provides a veritable "blueprint" for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting.

Why settle for "information and explanation" when you can have step-by-step guidance and advice?

 

If you would like more details about this product, or would like to order a copy online, please click here.

(Formerly known as Compilations and Reviews)

Provides practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It reduces the technical language of official pronouncements to easy-to-read, easy-to-understand advice and procedures and is designed to help the CPA enhance the quality of his or her practice.

The book includes an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement, discusses and illustrates the procedures that need to be performed, describes the preparation of the CPA's engagement report, discusses management-use-only compilations, and addresses special engagements such as OCBOA-based financial statements and partnership financial statements. This comprehensive resource also deals with topics ranging from attestation standards for review engagements that do not involve financial statements to financial forecasts and projections.

Compilations and Reviews contains an appendix that assists CPAs in determining what procedures should be performed and what approach should be used in order to perform an efficient compilation or review engagement. Throughout, the guide features numerous checklists, questionnaires, workpapers, sample correspondence, and sample reports that take the auditor through an engagement from the initial evaluation of a client to the issuance of the auditor's report.

A free companion CD-ROM that contains all these knowledge-based tools, which can be modified by practitioners to suit their needs.
 
PART 1: Compiled and Reviewed Financial Statements 

• Overview of Compiled and Reviewed Financial Statements
• Professional Standards of the CPA and the Firm
• Accepting the Engagement
• Performing the Compilation Engagement
• Performing the Review Engagement
• Completing the Engagement
• The Accountant's Report

PART II: Specialized Engagements

• Management-Use-Only Compilation Engagements
• OCBOA Financial Statements
• Personal Financial Statements
• Sole Proprietorship Financial Statements
• Partnership Financial Statements
• S Corporation Financial Statements
• Limited Liability Companies and Partnerships, Not-for-Profit Organizations, and Governmental Entities: Compilation and Review Engagements

PART III: Other Engagements

• Prescribed Forms: Compilation Engagements
• Specified Elements, Accounts, or Items of a Financial Statement
• Pro-Forma Financial Information
• Attestation Standards

If you would like more details about this product, or would like to order a copy online, please click here.

Author: Rosalee Hacker, CPA

This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report.

This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services."

• Part I is applicable to all audit, compilation, and review engagements of common interest realty associations;
• Part II is applicable to audit engagements; and
• Part III is applicable to compilation and review engagements.

This book consists of 33 chapters and covers all major audit, compilation, and review topics.

TABLE OF CONTENTS

Part I:  Common Interest Realty Associations

Chapter 1:  Industry and Regulatory Overview
Chapter 2:  Overview of Accounting Principles and Practices
Chapter 3:  Financial Accounting and Reporting Considerations

Part II:  Audit Engagements

Chapter 4:   Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology
Chapter 5:   Financial Statement Assertions, Audit Evidence, and Audit Documentation
Chapter 6:   Pre-Engagement Procedures and Audit Planning
Chapter 7:   Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment
Chapter 8:   Assessing the Risks of Material Misstatement
Chapter 9:   Performing Audit Procedures in Response to Assessed Risks
Chapter 10:  Extent of Audit Procedures and Sampling
Chapter 11:  Analytical Procedures
Chapter 12:  Cash
Chapter 13:  Investments in Securities, Derivative Instruments, and Hedging Activities
Chapter 14:  Receivables and Revenues
Chapter 15:  Property and Equipment
Chapter 16:  Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets
Chapter 17:  Accounts Payable
Chapter 18:  Payroll and Other Liabilities
Chapter 19:  Income Taxes
Chapter 20:  Debt Obligations
Chapter 21:  Equity
Chapter 22:  Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements
Chapter 23:&nb

If you would like more details about this product, or would like to order a copy online, please click here.

Global Integrator delivers a comprehensive web-based solution that provides a single platform for data collection, analysis and tax reporting.

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Previously called:  FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide.

If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year.

In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009.

Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR).

The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act.

The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties.

This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance.

Part 1 FBAR Reporting

Chapter 1       History of Foreign Financial Account Reporting  
Chapter 2       How to Define a U.S. Person
Chapter 3       What is a Financial Interest?
Chapter 4       What is Signature Authority?
Chapter 5       Financial Accounts
Chapter 6   &nb

If you would like more details about this product, or would like to order a copy online, please click here.

Author: Melissa S. Gillespie, CPA, JD, MST,

The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties.

This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance.

Part 1 FBAR Reporting
Chapter 1      History of Foreign Financial Account Reporting  
Chapter 2       How to Define a U.S. Person
Chapter 3       What is a Financial Interest?
Chapter 4       What is Signature Authority?
Chapter 5       Financial Accounts
Chapter 6       Exceptions to Filing
Chapter 7       How to Complete the Form TDF 90-22.1
Chapter 8       Penalties
Chapter 9       Recent Developments Through 2011
Chapter 10     Developments During 2012 and 2013

Part 2   FATCA Reporting
Chapter 11     An Overview of Reporting for Specified Foreign Financial Assets
Chapter 12     The HIRE Act and Form 8938 vs. Form TDF 90-22.1
Chapter 13     Temporary and Proposed Regulations for FATCA: Definitions
Chapter 14     Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts
Chapter 15     What is Reportable on Form 8938
Chapter 16     How to Report Specified Foreign Financial Assets
Chapter 17     Penalties for Failure to File Form 8938  
Chapter 18     FATCA Withholding Provisions Found Under IRC Sections 1471-1474
   
9780808039532    7" x 10"      680 pages

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