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Barker Library - TA1522.D48 2018

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Paris : Librairie A. Franck ... ; Poitiers : A. Dupré, imprineur-éditeur ..., 1870-1871.

St Andrews, 2020.

St Andrews, 2019.

The new edition of the leading textbook for English applied phonetics and phonology A leading textbook for English Phonetics and Phonology, the fourth edition of Applied English Phonology is an accessible, authoritative introduction to the English sound system. Providing clear explanations and numerous illustrative examples, this new edition has been fully updated with the latest research and references. Detailed discussions of fundamental concepts Read More...

Lewis Library - ML1092.H3 2020

Lewis Library - ML3920.M87 2019

Top retailers have sought Tamil Nadu Chief Minister Edappadi K Palaniswami’s intervention to allow them to restart operations.“We request you to allo

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Dewey Library - HG173.B574 2019

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Rats on a ship smuggle a story of transatlantic trade and a colonial global economy. It’s a big idea, but the concept is made simple by the team of writers, researchers and producers who create Colonial Williamsburg’s Emmy-winning Electronic Field Trip series.

Late surge glacial conditions on Bakaninbreen, Svalbard, and implications for surge termination Smith, A. M.; Murray, Tavi; Davison, B. M.; Clough, A. F.; Woodward, J.; Jiskoot, Hester Bakaninbreen is a polythermal glacier in southern Spitsbergen, Svalbard, that last surged between 1985 and 1995. Seismic reflection data were acquired during early quiescence in spring 1998, just upstream of the surge front. The results were combined with complementary ground-penetrating radar data to investigate the glacial structure and basal conditions. We find no difference between the ice thickness values determined from the seismic and radar methods, suggesting that any layer of basal ice cannot be greater than 5 m thick. Interpretation of the amplitude of the seismic reflections indicates the presence of permafrost close to the glacier base. A thin layer of thawed deforming sediment separates the glacier from this underlying permafrost. In an area just upstream of the surge front the permafrost becomes discontinuous and may even be absent, the ice being underlain by 10–15 m of thawed sediments overlying deeper bedrock. Highpressure water is believed to have been required to maintain the propagation of the surge, and this area of thawed sediment is interpreted as a route for that water to escape from the basal system. When the surge front passed over this thawed bed, the escaping water reduced the pressure in the subglacial hydraulic system, initiating the termination of the surge. Surge termination was therefore primarily controlled by the presurge permafrost distribution beneath the glacier, rather than any feature of the surge itself. This termination mechanism is probably limited to surges in polythermal glaciers, but the techniques used may have wider glaciological applications. Sherpa Romeo green journal. Permission to archive final published version

Multiple tropical Andean glaciations during a period of late Pliocene warmth Roberts, Nicholas J.; Barendregt, René W.; Clague, John J. The extent and behaviour of glaciers during the mid-Piacenzian warm period illustrate the sensitivity of the cryosphere to atmospheric CO2 concentrations above pre-industrial levels. Knowledge of glaciation during this period is restricted to globally or regionally averaged records from marine sediments and to sparse terrestrial glacial deposits in mid-to-high latitudes. Here we expand the Pliocene glacial record to the tropics by reporting recurrent large-scale glaciation in the Bolivian Andes based on stratigraphic and paleomagnetic analysis of a 95-m sequence of glacial sediments underlying the 2.74-Ma Chijini Tuff. Paleosols and polarity reversals separate eight glacial diamictons, which we link to cold periods in the benthic oxygen isotope record. The glaciations appear to coincide with the earliest glacial activity at high northern latitudes and with events in Antarctica, including the strong M2 cold peak and terminal Pliocene climate deterioration. This concordance suggests inter-hemispheric climate linkages during the late Pliocene and requires that the Central Andes were at least as high in the late Pliocene as today. Our record fills a critical gap in knowledge of Earth systems during the globally warm mid-Piacenzian and suggests a possible driver of faunal migration preceding the large-scale biotic interchange in the Americas during the earliest Pleistocene. Sherpa Romeo green journal. Open access article. Creative Commons Attribution 4.0 International License (CC by 4.0) applies

RALEIGH, NC – LexisNexis® today announced that it is accepting applications for the third cohort of the LexisNexis Legal Tech Accelerator. The program is designed to give start-ups a leg-up in the rapidly expanding legal tech industry. The accelerator leverages LexisNexis deep expertise in legal, technology and start-up domains, and industry-leading market position to advise and incubate program participants.

Raleigh, NC – LexisNexis today announced that it is accepting applications for the fourth cohort of the LexisNexis Legal Tech Accelerator. The program is designed to give start-ups a leg-up in the rapidly expanding legal tech industry. The accelerator leverages LexisNexis deep expertise in legal, technology and start-up domains, and industry-leading market position to advise and incubate program participants.

Durham University Library

Daimler's bus plant located in Oragadam, near Chennai is coming up at an investment of Rs 424 crore.

In cells, inhibitor created by fragment-based drug design prevents rhinovirus from reproducing

Las marcas como Juul liberan una forma de nicotina menos agresiva al inhalarse que la nicotina en forma básica.

Acquisition builds on recent purchases of electron microscope makers FEI and Phenom-World

As they ride the wave, several storm clouds emerge on the horizon

Acquisition builds on recent purchases of electron microscope makers FEI and Phenom-World

Chemists at ShanghaiTech University are championing academic collaboration and eschewing traditional subject-matter divisions

Available: August 2010

Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA

Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures.  

The book's practical coverage and approach include:

• Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible   goods, intangibles, and services
• Complex cost-sharing planning principles, including buy-in
• Cutting edge e-commerce transfer pricing issues
• U.S. penalty and documentation rules
• Documentation with checklists, questionnaires and model report
• U.S. penalty rules compared to those of other important countries
• Overlap between transfer pricing and Customs valuation issues
• Customs ruling based on an APA
• In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
  • Developing a substantive/procedural strategy (with detailed flow-chart)
  • Preparing for examination
  • Identifying post-examination opportunities to resolve the dispute

Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts.  

Table of Contents 

Chapter 1 - Introduction
Chapter 2 - General Principles of Code Sec. 482

• Arm's length standard
• Best method rule
• Comparability
• Arm's length range
• Determination of true taxable income
• Collateral Adjustments
• Transfer pricing and non-recognition provisions
• Blocked income

Chapter 3 - Methods for Transfers of Tangible Property

• Comparable uncontrolled price method (with cases applying this method)
• Resale price method
• Cost plus method
• Cost-plus method
• Comparable profit method
• Profit split method
• Unspecified methods

Chapter 4 - Methods

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

Available: May 2012

Author: Clark Nuber

This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare.
  
- Real-world examples
- Filled-in-forms and checklists
- Worksheets
- Discussion of unresolved issues
- Traps for the unwary 

1. Introduction to Form 990, Return of Organization Exempt From Income Tax
2. Form 990 Heading
3. Part I - Summary
4. Part II - Signature Block
5. Part III - Statement of Program Service Accomplishments
6. Part IV - Checklist of Required Schedules
7. Part V - Statements Regarding Other IRS Filings and Tax Compliance
8. Part VI- Governance, Management, and Disclosure
9. Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest  Compensated Employees, and Independent Contractors
10. Part VIII - Statement of Revenue
11. Part IX - Statement of Functional Expenses
12. Part X - Balance Sheet
13. Part XI - Reconciliation of Net Assets
14. Part XII - Financial Statements and Reporting
15. Schedule A - Public Charity Status and Public Support
16. Schedule B - Schedule of Contributors
17. Schedule C - Political Campaign and Lobbying Activities
18. Schedule D - Supplemental Financial Statements
19. Schedule E - Schools
20. Schedule F - Statement of Activities Outside the United States
21. Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities
22. Schedule H - Hospitals
23. Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S.
24. Schedule J - Compensation Information
25. Schedule K - Supplemental Information on Tax-Exempt Bonds
26. Schedule L - Transactions With Interested Persons
27. Schedule M - Noncash Contributions
28. Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets
29. Schedule O - Supplemental Information to Form 990
30. Schedule R - Related Organizations and Unrelated Partnerships

Related books:

• Tax Compliance for Tax-Exempt Organizations (2012) (U.S.)

 

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

Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. 

• Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible goods, intangibles, and services
• Complex cost-sharing planning principles, including buy-in*
• Cutting edge e-commerce transfer pricing issues
• U.S. penalty and documentation rules
• Documentation with checklists, questionnaires and model report
• U.S. penalty rules compared to those of other important countries
• Overlap between transfer pricing and Customs valuation issues
• Customs ruling based on an APA
• In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
  • Developing a substantive/procedural strategy (with detailed flow-chart)
  • Preparing for examination
  • Identifying post-examination opportunities to resolve the dispute

Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. 

Table of Contents (Summary)
Chapter 1   Introduction
Chapter 2   General Principles of Code Sec. 482
Chapter 3   Methods for Transfers of Tangible Property
Chapter 4   Methods for Transfer of Intangible Property
Chapter 5   Intercompany Services
Chapter 6   Intercompany Loans and Advances
Chapter 7   Penalties
Chapter 8   The Code Sec. 1059A limitation
Chapter 9   Overall strategy for compliance and controversy
Chapter 10  Preparing transfer pricing documentation
Chapter 11  Examination
Chapter 12  Post-examination procedural alternatives
Chapter 13  Advance pricing agreements
Chapter 14  The OECD approach to transfer pricing
Chapter 15  Customs valuation issues
Chapter 16  State transfer pricing

Related Products

Schwarz on Tax Treaties, 3rd E

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Steven D. Simpson, J.D., LL.M

Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas:

• tax law and the rules that govern compliance
• reporting requirements
• compliance steps, choices and mechanisms
• accounting.

CONTENTS:

1. Introduction to Tax-Exempt Organizations
2. Distinctions Between Private Foundations and Public Charities
3. Organizational and Operational Considerations
4. Private Inurement, Private Benefit, and Intermediate Sanctions
5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6. Political and Legislative Activities of Public Charities
7. Private Foundation Excise Taxes
8. Exemption Application Procedures
9. Annual Returns and Disclosure Requirements
10. Charitable Contribution Deduction Requirements and Information for Donors
Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557
Appendix E: Publication 3833

Related Products

Form 990 Compliance Guide, 2014
U.S. Master Tax Guide (2015)
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)

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

Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.

CONTENTS:
1.    Introduction to Tax-Exempt Organizations
2.    Distinctions Between Private Foundations and Public Charities
3.    Organizational and Operational Considerations
4.    Private Inurement, Private Benefit, and Intermediate Sanctions
5.    Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6.    Political and Legislative Activities of Public Charities
7.    Private Foundation Excise Taxes
8.    Exemption Application Procedures
9.    Annual Returns and Disclosure Requirements
10.    Charitable Contribution Deduction Requirements and Information for Donors

Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557
Appendix E: Publication 3833

Available: April 2012

Provides a detailed analysis of the federal tax laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It offers expert guidance to tax-exempt organizations and their tax advisors on the tax compliance issues they confront on a daily basis and the preparation of the various tax forms they must file with the IRS. It offers unique insight into four key areas: tax law and the rules that govern compliance; reporting requirements; compliance steps, choices and mechanisms; and accounting.

CONTENTS:
1. Introduction to Tax-Exempt Organizations
2. Distinctions Between Private Foundations and Public Charities
3. Organizational and Operational Considerations
4. Private Inurement, Private Benefit, and Intermediate Sanctions
5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6. Political and Legislative Activities of Public Charities
7. Private Foundation Excise Taxes
8. Exemption Application Procedures
9. Annual Returns and Disclosure Requirements
10. Charitable Contribution Deduction Requirements and Information for Donors

Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557
Appendix E: Publication 3833

Related books:

• Form 990 Compliance Guide, 2012

 

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?

 

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Last Supplement Updated*: April 2014

Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes.

Its exhaustive contents include:

• Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems.
• The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement).
• A section on the European Patent System, describing the European Patent Convention and its implementing regulations.

View a sample chapter

Information is given, inter alia, with respect to the following:
 
Patents:

• Kinds of Patents available
• Duration of protection
• Who may apply
• What may be patented
• Novelty requirements
• Filing, examination and granting procedure
• Requirements for filing application
• Priority
• Annuities and other fees
• Working requirements
• Compulsory licenses
• Rights of prior use
• Restoration
• Infringement
• Assignment
• Licenses
• Marking

 
Trademarks:

• Duration of protection
• Legal effect
• Who may apply
• What can be registered as a mark
• What is excluded from registration
• Filing, examination and registration procedure
• Requirements for registration
• Requirements for renewal
• Assignment
• Licenses
• Infringement
• Fees
• Service marks
• Collective marks
• Certification marks
• Marking
• Use requirements
• Protection of well-known marks
• Cancellation
• Invalidation
• Classification

 Designs:

• What can be protected
• Duration and renewal
• Who may apply
• Novelty requirements
• Procedure
• Requirements for filing application
• Annuities (if any)

 Features:

• Truly global covering nearly 200 countries
• Fast and full access to essential primary

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

  
  
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