nc CCH Tax Reference Booklet, 2014-2015 By www.cch.ca Published On :: Fri, 07 Aug 2009 15:34:08 GMT Pocket-sized and designed for usability and practicality, the CCH Tax Reference Booklet has been fully updated for the 2014 - 2015 tax season.A quick reference tax guide containing frequently consulted tax rate charts. The diverse content of the CCH Tax Reference Booklet makes it a best-selling resource for: Accountants Financial Managers Financial Planners Insurance Representatives Estate Planners Lawyers This essential tax reference tool is easy-to-use because of its: Handy pocket-size Highly visible titles and tables Well-identified tabs Corporate tax Personal tax Social Programs Trust tax Sales tax Dates to Remember The CCH Tax Reference Booklet provides important taxinformation you need when you need it. Numerous quick reference tables Personal and corporate tax rates Marginal income tax costs of capital gains and dividends Personal tax credits Value of personal tax credits Information on calculation of taxable income and income tax Rates and other information relating to CPP, QPP, OAS and EI 2014 federal and provincial budget highlights Penalties and offences Deadlines Summaries of key rules relating to taxation of trusts, and sales taxes Our book. Your mark.Your name, like ours, stands for knowledge and expertise. To make your mark with clients give them a year-round reminder with your brand on the cover of the CCH Tax Reference Booklet. This quick reference pocket guide provides valuable tax information with answers to frequently asked questions. Customized with your name or brand, and featuring the design of your choice, this handy guide gives you the brand recognition with the trusted authority of Wolters Kluwer.Order in bulk and save up to 65% List Price Discount Discounted Price Bundle of 5 copies* $76.25 15 %If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Preparing Your Income Tax Returns®, 2015 Edition for 2014 Returns By www.cch.ca Published On :: Thu, 30 Oct 2008 15:44:15 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522. Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats Saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need References to CRA documents, legislation and cases Year-round tax planning ideas A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter Line-by-line references to applicable cases, legislation and technical interpretations in the commentary Commentary for RRSP contributions and other retirement saving options These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns. Table of Contents How To Use This Book Changes to amounts for personal tax credits Recent Tax Changes Tables of Rates and Credits Chapters The Basic Rules of Canadian Income Taxation Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings Employment Income and Deductions Investment Income Capital Gains and Losses Rental Income and UndIf you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Preparing Your Corporate Tax Returns®, Canada and Provinces, 2015 By www.cch.ca Published On :: Thu, 19 Feb 2009 13:29:25 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need Step-by-step instructions and straightforward answers save you time and money References to CRA documents, legislation and cases Reorganized for easier navigation - Forms have been moved to the back of each chapter Checklist to help gather all necessary information for return preparation Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules Section on income and capital tax installments References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News Discussions of federal and provincial corporate income taxation and corporation capital taxation Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.Table of Contents How To Use This Book List of Forms Reproduced Pending Income Tax Changes 2014 Provincial Tax Change Summary Tax Calendar 2014 Federal and Provincial Tax Rates Prescribed Quarterly Interest Rates Prescribed Interest Rates for Leasing If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) By www.cch.ca Published On :: Fri, 09 Mar 2012 09:36:49 GMT Available: June 2012 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required. Rate tables are also helpfully included. Related books: Income Tax Regulations, Summer 2012 Edition (U.S.) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Income Tax Regulations, Winter 2011 Edition (U.S) By www.cch.ca Published On :: Available: December 2010 CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. This new edition will include all regulations issued through November 1, 2010 and will be available for shipping in December. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Income Tax Regulations, Summer 2011 Edition – U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 15:49:57 GMT Available: June 2011 Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. Includes all income tax regulations issued through May 1, 2011. Related titles: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 08:19:16 GMT Written from a Canadian perspective for Canadian IFRS practitioners The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. New and updated commentary includes: Financial Instruments, reflecting new standard IFRS 9 and other recent amendments IFRS 1, First-Time Adoption of IFRSs Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments 2010 Annual Improvements changes and other recent amendments to IFRSs Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities Practical implications of applying IFRS in a Canadian environment. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. About the Authors of iGAAP: IFRS for Canada Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accountIf you would like more details about this product, or would like to order a copy online, please click here. Full Article nc TSX Venture Exchange Corporate Finance Manual By www.cch.ca Published On :: Fri, 20 Aug 2010 17:42:56 GMT No longer available If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Financial Advisor's Pocket Reference - French 2009-2010 By www.cch.ca Published On :: Wed, 23 Sep 2009 13:25:27 GMT The French version of our popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals. Topics Include: Investing Saving Money Taxation Employment Life and Health Insurance Old Age Security Maximum Monthly Benefits Average housing costs Government web sites Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – English 2009-2010 If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Financial Advisor's Pocket Reference - English 2012-2013 By www.cch.ca Published On :: Mon, 20 Sep 2010 13:37:37 GMT OLD This handy and popular booklet provides financial advisors with the information needed on the tax and financial components of many life situations. Includes details and information on: Retirement Planning Personal Tax Estate Planning Pensions and Benefits Budget Highlights Insurance Consumer Index Government Programs Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – French 2012-2013 If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Financial Advisor's Pocket Reference - English 2009-2010 By www.cch.ca Published On :: Wed, 23 Sep 2009 13:25:27 GMT The popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals. Topics Include: Investing Saving Money Taxation Employment Life and Health Insurance Old Age Security Maximum Monthly Benefits Average housing costs Government web sites Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – French 2009-2010 If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Canadian Income Tax Act with Regulations, Annotated, 98th Edition, Autumn 2014 By www.cch.ca Published On :: Fri, 03 Jul 2009 15:31:41 GMT The Autumn 2014 edition of the Canadian Income Tax Act with Regulations,Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals. You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws. Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips. Editorial Notes and Cross-References The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly. The full text of the Income Tax Act and Regulations The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including: The full text of the Income Tax Act and Regulations as amended to July 2014; 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property; Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayerIf you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Why Financial Planning is Important to Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 16:58:34 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers: Why accounting professionals should be providing financial planning The revenue opportunities The benefits for clients and the Accountant Finding the right fit – in-house resource or partnering with an external financial advisor. The challenges of launching financial planning services Part Two: Best Practices in Financial Planning for Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT 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 EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article nc The New Wigmore: A Treatise on Evidence By www.cch.ca Published On :: Tue, 22 Jan 2013 14:29:47 GMT The New Wigmore: A Treatise on Evidence is an authoritative guide with answers to evolving questions in civil and criminal litigation. The five volume series presents the same quality of research, thought, and analysis as the original Wigmore, creating a genuine present-day counterpart to the seminal evidence treatise. Volume 1: Selected Rules of Limited Admissibility provides a sophisticated framework for lawyers and judges to understand and apply the rules that exclude evidence for policy reasons. Volume 2: Evidentiary Privileges offers unique analysis of recent evidentiary problems including application of the attorney-client privilege to government agencies and corporate entities, and the difficulty of determining exactly who holds the privilege. In these two volumes, you’ll find also a practical framework for evaluating the existence or scope of new privileges. Volume 3: Expert Evidence provides in depth coverage of the topics that lawyers and judges must know when dealing with expert testimony about medicine, engineering, psychology, economics, and forensic science, among other areas. It covers the topics common to all such testimony and focuses on scientific and statistical evidence, providing sophisticated and up-to-date explanations and analyses. Volume 4: Evidence of Other Misconduct and Similar Events is a comprehensive, scholarly analysis of when evidence of crimes, wrongs, or acts other than those at issue in a trial may be admitted into evidence. The author analyzes the history of the prohibition on character evidence in England and the United States and the development of exceptions to the rule, discusses how courts should analyze questions of character evidence, and treats in detail the various exceptions such as motive, opportunity, preparation, plan, modus operandi, and identity. Volume 5: Impeachment and Rehabilitation is a thorough review of all the rules governing impeachment of witnesses. It deals with impeachment with prior convictions, with prior bad acts, with inconsistent statements, with evidence of bias, and other evidence derogating credibility. Rules about limits on the use of extrinsic evidence to impeach are covered in detail. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:24:57 GMT 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. Full Article nc Tax Compliance for Tax-Exempt Organizations (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:47:15 GMT 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 nc Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:39:53 GMT 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. Full Article nc Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT 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. Full Article nc Provincial Tax Reporters - All Provinces & Territories By www.cch.ca Published On :: The latest provincial tax developments with insightful commentary No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available. As a subscriber you receive monthly issues of: British Columbia Tax Reporter Alberta, N.W.T., Yukon Tax Reporter Manitoba & Saskatchewan Tax Reporter Ontario Tax Reporter Quebec Tax Reporter Atlantic Tax Reporter Content includes: Helpful, time-saving commentary on all major provincial taxes, covering every province and territory New case comments in Ontario Tax Reporter on key Ontario cases Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices Bonus features: News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan Budget dispatches for every province and territory Federal and provincial tax charts Tables of concordance for Ontario and Quebec Helpful research and reference tools 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 Provincial Tax Reporters also find these publications instrumental to their practice: GST Reporter Window on GST/HST Canadian Tax Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Provincial Tax News By www.cch.ca Published On :: Mon, 27 May 2013 13:48:42 GMT Timely articles written by experienced tax professionals Stay up to date with the latest tax developments for all Canadian provinces and territories in one electronic newsletter. Each monthly issue includes a listing of recent bills, regulations, case law decisions, bulletins and forms, along with practical articles on timely topics written by high-profile practitioners. Provincial Tax News is free to subscribers of any CCH Provincial Tax Reporter: British Columbia Tax Reporter, Alberta & Territories Tax Reporter, Manitoba & Saskatchewan Tax Reporter, Ontario Tax Reporter, Quebec Tax Reporter, Atlantic Tax Reporter, Provincial Tax Reports – All Provinces & Territories. 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 Provincial Tax News also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories GST Reporter GST Monitor If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Oil Spill Intelligence Report By www.cch.ca Published On :: Wed, 13 Aug 2014 10:10:45 GMT Since 1978, the Oil Spill Intelligence Report (OSIR) has been known for its timely, comprehensive, worldwide coverage of developments in every aspect of the oil spill world: coverage of oil spills worldwide, contingency planning, cleanup and control equipment, scientific research, prevention efforts, international treaties, conferences and courses, training and drills, spill legislation and litigation, and publications and reports. Features & Benefits: Keep alerted to oil spills worldwide as they happen, with eyewitness reports from our global network of experts. Take advantage of valuable spill information resources, including reports, directories, and training films – OSIR tells you what is available and how to get it. Find out about the most effective contingency plans worldwide so you can incorporate the best ideas into your own plans and actions. Understand the significance of new oil spill-related technology so you can take advantage of the latest developments in spill cleanup and control equipment and services. Avoid noncompliance fines and costly damage suits by keeping up-to-date and understanding new rules and regulations, legislation, and court decisions. Avoid pitfalls and mistakes by learning what went right and what went wrong with each spill cleanup and response effort. Keep abreast of the latest trends in dispersant use, bioremediation, in-situ burning, and more. Get advance notice of valuable contract opportunities. Keep informed about important meetings, seminars, and conferences, and stay on top of important developments with follow-up reports, even if you can't attend. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) 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. Full Article nc New York State Personal Income Tax Law and Regulations (As of January 1, 2014) By www.cch.ca Published On :: Thu, 19 Dec 2013 15:23:26 GMT This comprehensive reference provides full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2014. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. Related Products New York Residency and Allocation Audit Handbook (2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc New York State Personal Income Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:26:32 GMT Reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2013. Key legislative changes from the previous year affecting NY State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc New York State Personal Income Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:10:42 GMT Available: March 2012 An authoritative source of essential information for those who work with personal income tax issues in New York. It reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2012. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011. Related books: New York State Corporation Tax Law and Regulations (As of January 1, 2012) New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) Guidebook to New York Taxes (2012) State Tax Handbook (2012) California Income Tax Laws and Regulations Annotated (2012) Guidebook to California Taxes (2012) Guidebook to Illinois Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) GuideboIf you would like more details about this product, or would like to order a copy online, please click here. Full Article nc New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT Authors: Paul R. Comeau, Esq., Mark S. Klein, Esq. and Timothy P. Noonan, Esq. This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states. An Overview of New York's Residency Rules An Overview of New York's Nonresident Income Allocation Rules Audit Issues: How to Handle (or Avoid) a NY Residency Audit Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More - A Lot More - Than Just Taxes New York's Withholding Guidelines A State-by-State Tax Guide for Former New Yorkers Appendix I Nonresident Audit Guidelines Appendix II Nonresident Allocation Guidelines Appendix III Criminal Prosecution of Tax Fraud Cases-Guidelines Appendix IV Withholding Tax Field Audit Guidelines Related Products New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article nc Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:45:22 GMT Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice. Proven to be effective in the classroom, the third edition features: Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading The authors’ trademark straightforward, building-block approach Clear explanations and crafted examples Practice exercises that allow students to use specific skills covered in the text Writing for ESL students “Quick Tips” about writing integrated throughout the text A Glossary of Usage A bound-in CD with practice exercises A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book Additional teaching and testing materials on a Teaching Materials Website, available to adopters Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book. Companion Website: www.aspenlawschool.com/oates_enquist If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 10:42:16 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment. Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation. The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion. The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE STUDY GUIDE Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA. Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study. Assignment problems are classified into three categories that enable students to work at their knowledge level: If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Introduction to Federal Income Taxation in Canada, 34th Edition By www.cch.ca Published On :: Fri, 22 Jun 2012 15:19:03 GMT Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how: Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student Review questions throughout the textbook include discussion notes at the end of the book Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual Student DVD includes extra problems and solutions for self-study CCH research software and CANTAX software also included on DVD Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary. Power Point slides: Updated, customizable, and designed to assist instructors with program delivery. Income Tax Act compliant Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing. Reality checked We know accuracy is critical and we pride ourselves on providing the most accurate and current content. Updated annually to reflect Budget and other legislative changes to income tax provisions All assignment materials have been carefully prepared and tested If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:58:12 GMT This 2014 Supplement updates the four volume, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income. The parent volume offers an all-inclusive, easy-to-follow discussion of the United States tax regime as applied to foreign transactions. It shows the practitioner how to: Structure international corporate transactions for maximum benefit. Minimize liability under applicable treaties, U.S. law, and applicable foreign law. Practice effectively within the often inconsistent web of legal authority. Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis. Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 11:04:05 GMT Robert J. Peroni, Coordinating Editor; Richard C. Pugh, Contributing Editor; Charles H. Gustafson, Contributing Editor; Compiled by a team of distinguished law professors, this book serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, it is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Reflects all legislation and regulations enacted or adopted on or before June 1, 2014. Includes CD of entire contents of book. 7-1/2" x 10" 2,448 pages Related Products 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) U.S. Master Depreciation Guide (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2013-2014 Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 12:56:53 GMT Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson The authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. Reflects all legislation and regulations enacted or adopted on or before June 1, 2013. Includes CD of entire contents of book. 2,448 pages Related Products Practical Guide to U.S. Taxation of International Transactions (9th Edition) 2013 U.S. Master Tax Guide + the Legislative Update Combo INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:23:14 GMT Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson In this comprehensive and easy-to-use volume, authors have selected provisions of the IRC and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. The 2012-2013 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2012. The book includes a CD of entire contents of book. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Private International Law By www.cch.ca Published On :: Tue, 19 May 2009 10:28:16 GMT This is the first and only publication to provide comprehensive coverage of national laws on conflict of laws, now more commonly referred to as private international law. It presents country-by-country monographs dealing with the statutes, regulations and case law each country applies to cases involving transnational issues. It offers much-needed access to the conflict rules of other countries, presented clearly and concisely by local experts. The looseleaf format allows the monographs to be kept regularly up to date. Beginning with a general introduction to the private international law of the country concerned, each monograph goes on to discuss choice of law technique, sources of private international law, intangible property rights, marriage, registered partnerships, property, succession and much more. Each national monograph concludes with an overview of the country's relevant civil procedure, examining lex fori, enforcement of foreign judgments and international arbitration. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Medical Law By www.cch.ca Published On :: Tue, 19 May 2009 15:01:04 GMT Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system. An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Intergovernmental Organizations By www.cch.ca Published On :: Wed, 20 May 2009 08:40:08 GMT The world is getting smaller and increasingly interdependent every day. As a result, national and regional developments are, as a matter of necessity, seen in a global framework. States want to preserve their independence but they are confronted with a growing list of problems which they can only solve in co-operation with others. The sheer scale of the issues at stake calls for an institutional framework to give that co-operation a more permanent structure. It is therefore appropriate in the framework of the International Encyclopaedia of Laws to make accessible comprehensive, substantial and readily available information on the most important intergovernmental organizations, given their importance for the development of international law and intergovernmental co-operation in general. The fundamental changes taking place nowadays at an incredible pace within IGOs render it all the more necessary to put this information within easy reach. Some 55 leading organizations will be described in separate monographs of approximately 150 pages each. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Intellectual Property By www.cch.ca Published On :: Tue, 19 May 2009 10:26:06 GMT This comprehensive book provides an overview of all the pertinent information on intellectual property needed to gain a clear comprehension of the legislation and policy on the subject in different countries. Legal practitioners, academics, students, government officials and business people will find here all the information and insight they need to confidently resolve issues related to law and policy in any branch of intellectual property. Forthcoming supplements will include monographs on each of the international conventions on intellectual property rights, as well as distinct coverage of important issues in intellectual property law within the European Union. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Insurance Law By www.cch.ca Published On :: Thu, 21 May 2009 14:25:01 GMT This resource is an in-depth updated reference source concerning all aspects of insurance law in the industrialized countries of the world. Using the same comprehensive format as the other International Encyclopaedia of Laws publications, this set on insurance law includes general background information and specific country law in each national monograph. In addition to national monographs, the book contains a Codex with the basic legislation, which the European Union, the European Economic Area and the Swiss Confederation have adopted with regard to private insurance. Forthcoming international monographs will examine European Community Insurance as well as the roles of prominent associations such as AIDA, BIPAR and CEA. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Family and Succession Law By www.cch.ca Published On :: Tue, 19 May 2009 10:16:22 GMT Family and succession law are tightly bound together. Succession law is usually based on kindred relationships as established by family law. The trends established in the marital property laws and succession laws are often a result of developments in family law. Equality of spouses and of all children, regardless of their descent, is not without consequences for marital property laws and succession law. Therefore, this comprehensive comparative looseleaf set covers family law together with marital property law and succession law. In addition to the national monographs this subset of the International Encyclopaedia of Laws currently includes a monograph for the European Union. This set is primarily intended for judges, notaries, lawyers and registrars of civil status who find themselves having to apply foreign laws as a result of applicable international private law. However, it is also of great value to academics and researchers, for whom it stimulates comparative studies by providing the necessary basic materials of family and succession law. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Environmental Law By www.cch.ca Published On :: Wed, 20 May 2009 09:45:53 GMT This set in the International Encyclopaedia of Laws covers national and international environmental law. National monographs contain a description of the country's environmental legislation, an overview of the basic principles of environmental law, the historical background, the role of governmental institutions and the sources of environmental law. Other subjects covered for each country include pollution control legislation, nature and conservation management, zoning and land-use planning, liability questions and judicial remedies. In addition, international monographs cover international legislation and treaties and the environmental legislation of the European Economic Community. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Energy Law By www.cch.ca Published On :: Thu, 21 May 2009 14:30:09 GMT The complex law surrounding energy production and the exploitation of natural resources has reached the legal foreground both nationally and internationally. Numerous countries have enacted new legislation in recent years concerning nuclear power generation, the use of non-renewable resources, transportation of hazardous materials and other issues raised by energy production processes. Other branches of law have inevitably become bound up with energy law, making it difficult for the legal practitioner to gain a clear appreciation of the entire field, especially in a transnational context. Each national monograph in this book contains a general introduction, a description of the country's energy legislation, an overview of the basic principles of energy law, the historical background, the role of governmental institutions and the sources of energy law in that country's legal system. Each country's regulatory framework concerning electricity, gas, petrol and coal is fully set forth. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Cyber Law By www.cch.ca Published On :: Wed, 20 May 2009 08:37:21 GMT The introduction of new digital information and communications technologies has given birth to a new legal domain, commonly called Information and Communication Technology Law or, more fashionably, Cyber Law. Practically every country in the world has issued specific legislation or developed case law in this area. The domain has acquired sufficient stability to fit into a common structure and a logical consequence of this evolution is the publication of an International Encyclopaedia of Cyber Law. The initial volume contains information about cyber laws in Australia, Hong Kong, Cyprus, Greece, Ireland, Japan, UK, Portugal, South Africa and Spain. Other countries will be incorporated as the work matures. As well as national monographs, it includes monographs on supranational and international cyber law issues. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Criminal Law By www.cch.ca Published On :: Thu, 21 May 2009 14:28:43 GMT The national monographs in this subset of the International Encyclopaedia of Laws provide a general insight into criminal law and procedure in different countries. For each country, an introduction presents the requisite background knowledge for understanding the principles of criminal justice and then proceeds to a detailed examination of substantive criminal law: its general principles, the principles of criminal responsibility or liability and the grounds for the justification of criminal offences. A third part is focused upon criminal procedure in each country: the general characteristics of the procedure, the organization of investigation, pre-trial proceedings, trial stage and appeals. A final part covers the execution and extinction of the sanctions. Forthcoming international monographs will relate to the European Convention on Human Rights, the jurisprudence of the European Court and the European Commission of Human Rights, the mutual assistance treaties in criminal matters and the criminal law aspects of the European Union. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Corporations and Partnerships By www.cch.ca Published On :: Wed, 20 May 2009 09:45:11 GMT The increase in European Community memberships and the steady evolution of the harmonization process means that international business opportunities are also on the rise. This convenient resource provides quick and easy guidance on a variety of corporate and partnership considerations that arise in international business, such as mergers, rights and duties of interested parties, stock exchange directives, labor laws and takeovers. Corporations and Partnerships puts the information necessary for corporations to compete effectively in the shifting global market at the user's fingertips. Through updated supplements, this resource is able to address additional areas of concern as they arise, making it an important and practical tool for business executives and their legal counsel interested in engaging in an international partnership or embarking on corporate expansion into established or newly emerging markets. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Contract Law By www.cch.ca Published On :: Thu, 21 May 2009 14:27:10 GMT Contracts seal the fate of international transactions. Whether they stand on firm legal ground may hinge upon a minute detail. This subset of the International Encyclopaedia of Laws sheds light on the fine print in the world of contracts, helping ensure the viability (or probe the non-viability) of these detail-oriented instruments. This resource encompass the national monographs of a wide variety of countries written by local experts. Each national monograph is divided into two parts: the first addresses the general principles at issue and the second covers the specific types of contracts. The work also addresses international aspects of contract law. The succinct yet scholarly quality of this resource and the practicality of the information provided make it a valuable time-saving tool for business and legal professionals. The updated supplements ensure a library that its resources will remain current on changes to legislation and policy in jurisdictions worldwide. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..181..360..539..718..897..1076..1255..14341762 1763 17641789» Recent Trending The Finish Line: Drainage Efficiency Building Product Transparency— Be Careful What You Ask For New Gadget Analyzes Everything Including Building Industry Cost-Effective, Energy Efficient Concrete Sandwich Panels NCS Trust ‘sad and disappointed’ at government plans to shut it down Companies' 'Green' Efforts Include Products’ Material Content Incomplete information can fuel misjudgment: study Incident involving highwall collapse spurs MSHA safety alert Conagra Brands Announces Sustainable Development Award Winners Flexco launches Natural Elements in wood, stone looks The First Sealer to Give a Beautiful, Luxurious Appearance Metallika blends beauty and function Redi Trench Blends Design and Function in Shower Applications Reclaimé Collection by Quick-Step includes new White Washed Oak look Top 2024 Advances in Alternative Protein Subscribe To Our Newsletter
nc Preparing Your Income Tax Returns®, 2015 Edition for 2014 Returns By www.cch.ca Published On :: Thu, 30 Oct 2008 15:44:15 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522. Recognized as the industry standard, Preparing Your Income Tax Returns provides comprehensive coverage and indepth analysis of all rules and interpretations for personal income tax. Loaded with premium how-to-advice, tax planning tips and fast answers to all of your challenging questions, it’s the best way to stay on top of the latest issues that impact 2014 returns. Preparing Your Income Tax Returns is updated annually and provides the most current, detailed information available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats Saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need References to CRA documents, legislation and cases Year-round tax planning ideas A table of T1 line references, applicable CRA Forms and Guides, Interpretation Bulletins, Information Circulars and Technical News contained in each chapter Line-by-line references to applicable cases, legislation and technical interpretations in the commentary Commentary for RRSP contributions and other retirement saving options These features and coverage saves you time by making your research as quick as possible for you to complete. Year-after-year we receive praise on how easy and complete this resource is for aiding tax professionals in preparing income tax returns. Table of Contents How To Use This Book Changes to amounts for personal tax credits Recent Tax Changes Tables of Rates and Credits Chapters The Basic Rules of Canadian Income Taxation Income Tax Returns, Payments, Refunds, Assessments, Appeals, Rulings Employment Income and Deductions Investment Income Capital Gains and Losses Rental Income and UndIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Preparing Your Corporate Tax Returns®, Canada and Provinces, 2015 By www.cch.ca Published On :: Thu, 19 Feb 2009 13:29:25 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need Step-by-step instructions and straightforward answers save you time and money References to CRA documents, legislation and cases Reorganized for easier navigation - Forms have been moved to the back of each chapter Checklist to help gather all necessary information for return preparation Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules Section on income and capital tax installments References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News Discussions of federal and provincial corporate income taxation and corporation capital taxation Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.Table of Contents How To Use This Book List of Forms Reproduced Pending Income Tax Changes 2014 Provincial Tax Change Summary Tax Calendar 2014 Federal and Provincial Tax Rates Prescribed Quarterly Interest Rates Prescribed Interest Rates for Leasing If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2012 Edition) By www.cch.ca Published On :: Fri, 09 Mar 2012 09:36:49 GMT Available: June 2012 This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012. Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required. Rate tables are also helpfully included. Related books: Income Tax Regulations, Summer 2012 Edition (U.S.) Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012 U.S. Master Tax Guide®, 2012 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Income Tax Regulations, Winter 2011 Edition (U.S) By www.cch.ca Published On :: Available: December 2010 CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations, and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. This new edition will include all regulations issued through November 1, 2010 and will be available for shipping in December. Related Books: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns INTERNAL REVENUE CODE: Income, Estate, Gift, Employment If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Income Tax Regulations, Summer 2011 Edition – U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 15:49:57 GMT Available: June 2011 Reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code. CCH's federal tax regulations volumes include: Full text reproduction of the official text of the federal income tax regulations, including unemployment insurance regulations and all estate, gift, generation-skipping transfer tax, and special valuation regulations. All Proposed, Temporary and Final Income Tax Regulations and Preambles to Proposed Regs. Helpful finding devices such as: Topical Index to final, temporary and proposed regulations Table of Irregularly Numbered Regulations that includes a summary description of such Regs and their page number Table of Public Laws by number and title Table of Regulations that do not reflect changes made by recently enacted public laws Proposed Reg Preamble finder Table of how to locate and identify Regulations. Includes all income tax regulations issued through May 1, 2011. Related titles: U.S. Master Tax Guide®, 2011 ProSystem fx Tax: for U.S. Tax Returns If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 08:19:16 GMT Written from a Canadian perspective for Canadian IFRS practitioners The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. New and updated commentary includes: Financial Instruments, reflecting new standard IFRS 9 and other recent amendments IFRS 1, First-Time Adoption of IFRSs Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments 2010 Annual Improvements changes and other recent amendments to IFRSs Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities Practical implications of applying IFRS in a Canadian environment. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. About the Authors of iGAAP: IFRS for Canada Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accountIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc TSX Venture Exchange Corporate Finance Manual By www.cch.ca Published On :: Fri, 20 Aug 2010 17:42:56 GMT No longer available If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Financial Advisor's Pocket Reference - French 2009-2010 By www.cch.ca Published On :: Wed, 23 Sep 2009 13:25:27 GMT The French version of our popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals. Topics Include: Investing Saving Money Taxation Employment Life and Health Insurance Old Age Security Maximum Monthly Benefits Average housing costs Government web sites Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – English 2009-2010 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Financial Advisor's Pocket Reference - English 2012-2013 By www.cch.ca Published On :: Mon, 20 Sep 2010 13:37:37 GMT OLD This handy and popular booklet provides financial advisors with the information needed on the tax and financial components of many life situations. Includes details and information on: Retirement Planning Personal Tax Estate Planning Pensions and Benefits Budget Highlights Insurance Consumer Index Government Programs Only $14.90 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – French 2012-2013 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Financial Advisor's Pocket Reference - English 2009-2010 By www.cch.ca Published On :: Wed, 23 Sep 2009 13:25:27 GMT The popular Financial Advisor's Pocket Reference booklet is intended as a portable reference source with targeted information most used by financial professionals. Topics Include: Investing Saving Money Taxation Employment Life and Health Insurance Old Age Security Maximum Monthly Benefits Average housing costs Government web sites Only $12.95 per copy and attractive discounts for larger orders, including English and French combined orders. Click here to request more information on bulk orders. Related Products Financial Advisor's Pocket Reference – French 2009-2010 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Canadian Income Tax Act with Regulations, Annotated, 98th Edition, Autumn 2014 By www.cch.ca Published On :: Fri, 03 Jul 2009 15:31:41 GMT The Autumn 2014 edition of the Canadian Income Tax Act with Regulations,Annotated is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals. You can count on the authoritative analysis and editorial excellence from leading tax experts to assist you with Canada’s complex tax laws. Representing the tax and accounting intelligence of 25 experts from a range of academic fields, you've got some of the best minds in the business at your fingertips. Editorial Notes and Cross-References The 98th edition continues the Wolters Kluwer practice of providing valuable cross-references and extensive editorial notes from distinguished tax experts to assist you with Canada’s complex tax laws. Insightful notes and cross-references to various types of related information are clearly identified, making it even easier to find the answers you need to make smart decisions quickly. The full text of the Income Tax Act and Regulations The Canadian Income Tax Act with Regulations, Annotated encompasses all the latest developments that are essential to tax professionals, including: The full text of the Income Tax Act and Regulations as amended to July 2014; 2014 Federal Budget proposals including measures relating to tax on split income, taxation of trusts and estates, non-resident trusts, back-to-back loan arrangements and eligible capital property; Amendments by Bill C-31, Economic Action Plan 2014 Act, No. 1, implementing 2014 Budget proposals with respect to various personal tax credits including the new Search and Rescue Volunteers Tax Credit, ecological gifts, charities and Canadian amateur athletic associations and disclosure of taxpayerIf you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Why Financial Planning is Important to Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 16:58:34 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers: Why accounting professionals should be providing financial planning The revenue opportunities The benefits for clients and the Accountant Finding the right fit – in-house resource or partnering with an external financial advisor. The challenges of launching financial planning services Part Two: Best Practices in Financial Planning for Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT 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 EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article nc The New Wigmore: A Treatise on Evidence By www.cch.ca Published On :: Tue, 22 Jan 2013 14:29:47 GMT The New Wigmore: A Treatise on Evidence is an authoritative guide with answers to evolving questions in civil and criminal litigation. The five volume series presents the same quality of research, thought, and analysis as the original Wigmore, creating a genuine present-day counterpart to the seminal evidence treatise. Volume 1: Selected Rules of Limited Admissibility provides a sophisticated framework for lawyers and judges to understand and apply the rules that exclude evidence for policy reasons. Volume 2: Evidentiary Privileges offers unique analysis of recent evidentiary problems including application of the attorney-client privilege to government agencies and corporate entities, and the difficulty of determining exactly who holds the privilege. In these two volumes, you’ll find also a practical framework for evaluating the existence or scope of new privileges. Volume 3: Expert Evidence provides in depth coverage of the topics that lawyers and judges must know when dealing with expert testimony about medicine, engineering, psychology, economics, and forensic science, among other areas. It covers the topics common to all such testimony and focuses on scientific and statistical evidence, providing sophisticated and up-to-date explanations and analyses. Volume 4: Evidence of Other Misconduct and Similar Events is a comprehensive, scholarly analysis of when evidence of crimes, wrongs, or acts other than those at issue in a trial may be admitted into evidence. The author analyzes the history of the prohibition on character evidence in England and the United States and the development of exceptions to the rule, discusses how courts should analyze questions of character evidence, and treats in detail the various exceptions such as motive, opportunity, preparation, plan, modus operandi, and identity. Volume 5: Impeachment and Rehabilitation is a thorough review of all the rules governing impeachment of witnesses. It deals with impeachment with prior convictions, with prior bad acts, with inconsistent statements, with evidence of bias, and other evidence derogating credibility. Rules about limits on the use of extrinsic evidence to impeach are covered in detail. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:24:57 GMT 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. Full Article nc Tax Compliance for Tax-Exempt Organizations (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:47:15 GMT 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 nc Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:39:53 GMT 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. Full Article nc Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT 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. Full Article nc Provincial Tax Reporters - All Provinces & Territories By www.cch.ca Published On :: The latest provincial tax developments with insightful commentary No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available. As a subscriber you receive monthly issues of: British Columbia Tax Reporter Alberta, N.W.T., Yukon Tax Reporter Manitoba & Saskatchewan Tax Reporter Ontario Tax Reporter Quebec Tax Reporter Atlantic Tax Reporter Content includes: Helpful, time-saving commentary on all major provincial taxes, covering every province and territory New case comments in Ontario Tax Reporter on key Ontario cases Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices Bonus features: News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan Budget dispatches for every province and territory Federal and provincial tax charts Tables of concordance for Ontario and Quebec Helpful research and reference tools 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 Provincial Tax Reporters also find these publications instrumental to their practice: GST Reporter Window on GST/HST Canadian Tax Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Provincial Tax News By www.cch.ca Published On :: Mon, 27 May 2013 13:48:42 GMT Timely articles written by experienced tax professionals Stay up to date with the latest tax developments for all Canadian provinces and territories in one electronic newsletter. Each monthly issue includes a listing of recent bills, regulations, case law decisions, bulletins and forms, along with practical articles on timely topics written by high-profile practitioners. Provincial Tax News is free to subscribers of any CCH Provincial Tax Reporter: British Columbia Tax Reporter, Alberta & Territories Tax Reporter, Manitoba & Saskatchewan Tax Reporter, Ontario Tax Reporter, Quebec Tax Reporter, Atlantic Tax Reporter, Provincial Tax Reports – All Provinces & Territories. 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 Provincial Tax News also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories GST Reporter GST Monitor If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Oil Spill Intelligence Report By www.cch.ca Published On :: Wed, 13 Aug 2014 10:10:45 GMT Since 1978, the Oil Spill Intelligence Report (OSIR) has been known for its timely, comprehensive, worldwide coverage of developments in every aspect of the oil spill world: coverage of oil spills worldwide, contingency planning, cleanup and control equipment, scientific research, prevention efforts, international treaties, conferences and courses, training and drills, spill legislation and litigation, and publications and reports. Features & Benefits: Keep alerted to oil spills worldwide as they happen, with eyewitness reports from our global network of experts. Take advantage of valuable spill information resources, including reports, directories, and training films – OSIR tells you what is available and how to get it. Find out about the most effective contingency plans worldwide so you can incorporate the best ideas into your own plans and actions. Understand the significance of new oil spill-related technology so you can take advantage of the latest developments in spill cleanup and control equipment and services. Avoid noncompliance fines and costly damage suits by keeping up-to-date and understanding new rules and regulations, legislation, and court decisions. Avoid pitfalls and mistakes by learning what went right and what went wrong with each spill cleanup and response effort. Keep abreast of the latest trends in dispersant use, bioremediation, in-situ burning, and more. Get advance notice of valuable contract opportunities. Keep informed about important meetings, seminars, and conferences, and stay on top of important developments with follow-up reports, even if you can't attend. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) 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. Full Article nc New York State Personal Income Tax Law and Regulations (As of January 1, 2014) By www.cch.ca Published On :: Thu, 19 Dec 2013 15:23:26 GMT This comprehensive reference provides full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2014. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. Related Products New York Residency and Allocation Audit Handbook (2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc New York State Personal Income Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:26:32 GMT Reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2013. Key legislative changes from the previous year affecting NY State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc New York State Personal Income Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:10:42 GMT Available: March 2012 An authoritative source of essential information for those who work with personal income tax issues in New York. It reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2012. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011. Related books: New York State Corporation Tax Law and Regulations (As of January 1, 2012) New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) Guidebook to New York Taxes (2012) State Tax Handbook (2012) California Income Tax Laws and Regulations Annotated (2012) Guidebook to California Taxes (2012) Guidebook to Illinois Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) GuideboIf you would like more details about this product, or would like to order a copy online, please click here. Full Article nc New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT Authors: Paul R. Comeau, Esq., Mark S. Klein, Esq. and Timothy P. Noonan, Esq. This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states. An Overview of New York's Residency Rules An Overview of New York's Nonresident Income Allocation Rules Audit Issues: How to Handle (or Avoid) a NY Residency Audit Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More - A Lot More - Than Just Taxes New York's Withholding Guidelines A State-by-State Tax Guide for Former New Yorkers Appendix I Nonresident Audit Guidelines Appendix II Nonresident Allocation Guidelines Appendix III Criminal Prosecution of Tax Fraud Cases-Guidelines Appendix IV Withholding Tax Field Audit Guidelines Related Products New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article nc Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:45:22 GMT Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice. Proven to be effective in the classroom, the third edition features: Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading The authors’ trademark straightforward, building-block approach Clear explanations and crafted examples Practice exercises that allow students to use specific skills covered in the text Writing for ESL students “Quick Tips” about writing integrated throughout the text A Glossary of Usage A bound-in CD with practice exercises A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book Additional teaching and testing materials on a Teaching Materials Website, available to adopters Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book. Companion Website: www.aspenlawschool.com/oates_enquist If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 10:42:16 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment. Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation. The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion. The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE STUDY GUIDE Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA. Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study. Assignment problems are classified into three categories that enable students to work at their knowledge level: If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc Introduction to Federal Income Taxation in Canada, 34th Edition By www.cch.ca Published On :: Fri, 22 Jun 2012 15:19:03 GMT Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how: Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student Review questions throughout the textbook include discussion notes at the end of the book Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual Student DVD includes extra problems and solutions for self-study CCH research software and CANTAX software also included on DVD Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary. Power Point slides: Updated, customizable, and designed to assist instructors with program delivery. Income Tax Act compliant Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing. Reality checked We know accuracy is critical and we pride ourselves on providing the most accurate and current content. Updated annually to reflect Budget and other legislative changes to income tax provisions All assignment materials have been carefully prepared and tested If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:58:12 GMT This 2014 Supplement updates the four volume, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income. The parent volume offers an all-inclusive, easy-to-follow discussion of the United States tax regime as applied to foreign transactions. It shows the practitioner how to: Structure international corporate transactions for maximum benefit. Minimize liability under applicable treaties, U.S. law, and applicable foreign law. Practice effectively within the often inconsistent web of legal authority. Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis. Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 11:04:05 GMT Robert J. Peroni, Coordinating Editor; Richard C. Pugh, Contributing Editor; Charles H. Gustafson, Contributing Editor; Compiled by a team of distinguished law professors, this book serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, it is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Reflects all legislation and regulations enacted or adopted on or before June 1, 2014. Includes CD of entire contents of book. 7-1/2" x 10" 2,448 pages Related Products 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) U.S. Master Depreciation Guide (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2013-2014 Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 12:56:53 GMT Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson The authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. Reflects all legislation and regulations enacted or adopted on or before June 1, 2013. Includes CD of entire contents of book. 2,448 pages Related Products Practical Guide to U.S. Taxation of International Transactions (9th Edition) 2013 U.S. Master Tax Guide + the Legislative Update Combo INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:23:14 GMT Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson In this comprehensive and easy-to-use volume, authors have selected provisions of the IRC and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. The 2012-2013 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2012. The book includes a CD of entire contents of book. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Private International Law By www.cch.ca Published On :: Tue, 19 May 2009 10:28:16 GMT This is the first and only publication to provide comprehensive coverage of national laws on conflict of laws, now more commonly referred to as private international law. It presents country-by-country monographs dealing with the statutes, regulations and case law each country applies to cases involving transnational issues. It offers much-needed access to the conflict rules of other countries, presented clearly and concisely by local experts. The looseleaf format allows the monographs to be kept regularly up to date. Beginning with a general introduction to the private international law of the country concerned, each monograph goes on to discuss choice of law technique, sources of private international law, intangible property rights, marriage, registered partnerships, property, succession and much more. Each national monograph concludes with an overview of the country's relevant civil procedure, examining lex fori, enforcement of foreign judgments and international arbitration. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Medical Law By www.cch.ca Published On :: Tue, 19 May 2009 15:01:04 GMT Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system. An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Intergovernmental Organizations By www.cch.ca Published On :: Wed, 20 May 2009 08:40:08 GMT The world is getting smaller and increasingly interdependent every day. As a result, national and regional developments are, as a matter of necessity, seen in a global framework. States want to preserve their independence but they are confronted with a growing list of problems which they can only solve in co-operation with others. The sheer scale of the issues at stake calls for an institutional framework to give that co-operation a more permanent structure. It is therefore appropriate in the framework of the International Encyclopaedia of Laws to make accessible comprehensive, substantial and readily available information on the most important intergovernmental organizations, given their importance for the development of international law and intergovernmental co-operation in general. The fundamental changes taking place nowadays at an incredible pace within IGOs render it all the more necessary to put this information within easy reach. Some 55 leading organizations will be described in separate monographs of approximately 150 pages each. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Intellectual Property By www.cch.ca Published On :: Tue, 19 May 2009 10:26:06 GMT This comprehensive book provides an overview of all the pertinent information on intellectual property needed to gain a clear comprehension of the legislation and policy on the subject in different countries. Legal practitioners, academics, students, government officials and business people will find here all the information and insight they need to confidently resolve issues related to law and policy in any branch of intellectual property. Forthcoming supplements will include monographs on each of the international conventions on intellectual property rights, as well as distinct coverage of important issues in intellectual property law within the European Union. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Insurance Law By www.cch.ca Published On :: Thu, 21 May 2009 14:25:01 GMT This resource is an in-depth updated reference source concerning all aspects of insurance law in the industrialized countries of the world. Using the same comprehensive format as the other International Encyclopaedia of Laws publications, this set on insurance law includes general background information and specific country law in each national monograph. In addition to national monographs, the book contains a Codex with the basic legislation, which the European Union, the European Economic Area and the Swiss Confederation have adopted with regard to private insurance. Forthcoming international monographs will examine European Community Insurance as well as the roles of prominent associations such as AIDA, BIPAR and CEA. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Family and Succession Law By www.cch.ca Published On :: Tue, 19 May 2009 10:16:22 GMT Family and succession law are tightly bound together. Succession law is usually based on kindred relationships as established by family law. The trends established in the marital property laws and succession laws are often a result of developments in family law. Equality of spouses and of all children, regardless of their descent, is not without consequences for marital property laws and succession law. Therefore, this comprehensive comparative looseleaf set covers family law together with marital property law and succession law. In addition to the national monographs this subset of the International Encyclopaedia of Laws currently includes a monograph for the European Union. This set is primarily intended for judges, notaries, lawyers and registrars of civil status who find themselves having to apply foreign laws as a result of applicable international private law. However, it is also of great value to academics and researchers, for whom it stimulates comparative studies by providing the necessary basic materials of family and succession law. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Environmental Law By www.cch.ca Published On :: Wed, 20 May 2009 09:45:53 GMT This set in the International Encyclopaedia of Laws covers national and international environmental law. National monographs contain a description of the country's environmental legislation, an overview of the basic principles of environmental law, the historical background, the role of governmental institutions and the sources of environmental law. Other subjects covered for each country include pollution control legislation, nature and conservation management, zoning and land-use planning, liability questions and judicial remedies. In addition, international monographs cover international legislation and treaties and the environmental legislation of the European Economic Community. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Energy Law By www.cch.ca Published On :: Thu, 21 May 2009 14:30:09 GMT The complex law surrounding energy production and the exploitation of natural resources has reached the legal foreground both nationally and internationally. Numerous countries have enacted new legislation in recent years concerning nuclear power generation, the use of non-renewable resources, transportation of hazardous materials and other issues raised by energy production processes. Other branches of law have inevitably become bound up with energy law, making it difficult for the legal practitioner to gain a clear appreciation of the entire field, especially in a transnational context. Each national monograph in this book contains a general introduction, a description of the country's energy legislation, an overview of the basic principles of energy law, the historical background, the role of governmental institutions and the sources of energy law in that country's legal system. Each country's regulatory framework concerning electricity, gas, petrol and coal is fully set forth. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Cyber Law By www.cch.ca Published On :: Wed, 20 May 2009 08:37:21 GMT The introduction of new digital information and communications technologies has given birth to a new legal domain, commonly called Information and Communication Technology Law or, more fashionably, Cyber Law. Practically every country in the world has issued specific legislation or developed case law in this area. The domain has acquired sufficient stability to fit into a common structure and a logical consequence of this evolution is the publication of an International Encyclopaedia of Cyber Law. The initial volume contains information about cyber laws in Australia, Hong Kong, Cyprus, Greece, Ireland, Japan, UK, Portugal, South Africa and Spain. Other countries will be incorporated as the work matures. As well as national monographs, it includes monographs on supranational and international cyber law issues. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Criminal Law By www.cch.ca Published On :: Thu, 21 May 2009 14:28:43 GMT The national monographs in this subset of the International Encyclopaedia of Laws provide a general insight into criminal law and procedure in different countries. For each country, an introduction presents the requisite background knowledge for understanding the principles of criminal justice and then proceeds to a detailed examination of substantive criminal law: its general principles, the principles of criminal responsibility or liability and the grounds for the justification of criminal offences. A third part is focused upon criminal procedure in each country: the general characteristics of the procedure, the organization of investigation, pre-trial proceedings, trial stage and appeals. A final part covers the execution and extinction of the sanctions. Forthcoming international monographs will relate to the European Convention on Human Rights, the jurisprudence of the European Court and the European Commission of Human Rights, the mutual assistance treaties in criminal matters and the criminal law aspects of the European Union. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Corporations and Partnerships By www.cch.ca Published On :: Wed, 20 May 2009 09:45:11 GMT The increase in European Community memberships and the steady evolution of the harmonization process means that international business opportunities are also on the rise. This convenient resource provides quick and easy guidance on a variety of corporate and partnership considerations that arise in international business, such as mergers, rights and duties of interested parties, stock exchange directives, labor laws and takeovers. Corporations and Partnerships puts the information necessary for corporations to compete effectively in the shifting global market at the user's fingertips. Through updated supplements, this resource is able to address additional areas of concern as they arise, making it an important and practical tool for business executives and their legal counsel interested in engaging in an international partnership or embarking on corporate expansion into established or newly emerging markets. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article nc International Encyclopaedia of Laws: Contract Law By www.cch.ca Published On :: Thu, 21 May 2009 14:27:10 GMT Contracts seal the fate of international transactions. Whether they stand on firm legal ground may hinge upon a minute detail. This subset of the International Encyclopaedia of Laws sheds light on the fine print in the world of contracts, helping ensure the viability (or probe the non-viability) of these detail-oriented instruments. This resource encompass the national monographs of a wide variety of countries written by local experts. Each national monograph is divided into two parts: the first addresses the general principles at issue and the second covers the specific types of contracts. The work also addresses international aspects of contract law. The succinct yet scholarly quality of this resource and the practicality of the information provided make it a valuable time-saving tool for business and legal professionals. The updated supplements ensure a library that its resources will remain current on changes to legislation and policy in jurisdictions worldwide. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..181..360..539..718..897..1076..1255..14341762 1763 17641789» Recent Trending The Finish Line: Drainage Efficiency Building Product Transparency— Be Careful What You Ask For New Gadget Analyzes Everything Including Building Industry Cost-Effective, Energy Efficient Concrete Sandwich Panels NCS Trust ‘sad and disappointed’ at government plans to shut it down Companies' 'Green' Efforts Include Products’ Material Content Incomplete information can fuel misjudgment: study Incident involving highwall collapse spurs MSHA safety alert Conagra Brands Announces Sustainable Development Award Winners Flexco launches Natural Elements in wood, stone looks The First Sealer to Give a Beautiful, Luxurious Appearance Metallika blends beauty and function Redi Trench Blends Design and Function in Shower Applications Reclaimé Collection by Quick-Step includes new White Washed Oak look Top 2024 Advances in Alternative Protein Subscribe To Our Newsletter
nc Why Financial Planning is Important to Accountants Archived Webinar 2012 By www.cch.ca Published On :: Thu, 01 Nov 2012 16:58:34 GMT This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers: Why accounting professionals should be providing financial planning The revenue opportunities The benefits for clients and the Accountant Finding the right fit – in-house resource or partnering with an external financial advisor. The challenges of launching financial planning services Part Two: Best Practices in Financial Planning for Accountants Archived Webinar 2012 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc University of Chicago Law School - 64th Annual Federal Tax Conference Papers (Special TAXES Magazine Issue) By www.cch.ca Published On :: Fri, 09 Mar 2012 13:03:56 GMT The University of Chicago Law School held its 64th Annual Federal Tax Conference at the business school’s Gleacher Center on a memorable date: 11/11/11. Published exclusively each year in the special March Issue of Taxes—The Tax Magazine are the papers presented at this prestigious conference. The Past and Future of the Foreign Tax Credit (By Philip R. West and Amanda P. Varma) PFICs (By Kimberly S. Blanchard) discussing the policy and purpose of the PFIC rules and suggesting ways in which the PFIC rules could be made more workable by IRS guidance. Mayo Deference Examined Under the Six-Year Statute of Limitations Cases—A Proposal for a Constitutionally Sound Allocation of Lawmaking Authority (By Irving Salem) discussing the proper role of judicial deference to the agency. Updating the Tax-Free Reorganization Rules—Attributes, Overlaps and More (By Michael L. Schler, Eric Solomon, Karen Gilbreath Sowell, Jonathan J. Katz and Gary Scanlon) analyzing tax-free reorganization rules. To Err is Human; to Rescind, Divine (By Philip B. Wright) examining the role of rescission and other remedies to retroactively alter the tax consequences of a prior transaction. The Mysterious Case of Disappearing Debt in Partnership Transactions (By Phillip Gall and Franny Wang) analyzing the five primary cases of disappearing debt in partnership transactions. Employee Benefits Corner (by By Elizabeth Thomas Dold and David N. Levine) covering all types of employee benefits, including qualified plans, IRAs, governmental plans, nonqualified deferred compensation plans, and health and welfare plans. The Estate Planner (By Lewis Saret) examining the tax and legal aspects of trusts and estates and significant current developments International Tax Watch (By Stewart R. Lipeles, John D. McDonald) looking at the world of tax beyond the U.S. Tax Practice (By William D. Elliott) focusing on tax practice and procedure issues. Tax Trends (By Mark Luscombe) keeping you up-to-date on the latest trends in the tax world. Special Feature: Unwinding or Rescinding A Transaction: Good Tax Planning or Tax Fraud (by Sheldon I. Banoff). In the seminal 1984 article, Shelly examines when unwinding, rescission or substantial modification will be respected for federal tax purposes. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Transfer Pricing: Rules, Compliance and Controversy (4th Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 16:18:06 GMT 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 EIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc The New Wigmore: A Treatise on Evidence By www.cch.ca Published On :: Tue, 22 Jan 2013 14:29:47 GMT The New Wigmore: A Treatise on Evidence is an authoritative guide with answers to evolving questions in civil and criminal litigation. The five volume series presents the same quality of research, thought, and analysis as the original Wigmore, creating a genuine present-day counterpart to the seminal evidence treatise. Volume 1: Selected Rules of Limited Admissibility provides a sophisticated framework for lawyers and judges to understand and apply the rules that exclude evidence for policy reasons. Volume 2: Evidentiary Privileges offers unique analysis of recent evidentiary problems including application of the attorney-client privilege to government agencies and corporate entities, and the difficulty of determining exactly who holds the privilege. In these two volumes, you’ll find also a practical framework for evaluating the existence or scope of new privileges. Volume 3: Expert Evidence provides in depth coverage of the topics that lawyers and judges must know when dealing with expert testimony about medicine, engineering, psychology, economics, and forensic science, among other areas. It covers the topics common to all such testimony and focuses on scientific and statistical evidence, providing sophisticated and up-to-date explanations and analyses. Volume 4: Evidence of Other Misconduct and Similar Events is a comprehensive, scholarly analysis of when evidence of crimes, wrongs, or acts other than those at issue in a trial may be admitted into evidence. The author analyzes the history of the prohibition on character evidence in England and the United States and the development of exceptions to the rule, discusses how courts should analyze questions of character evidence, and treats in detail the various exceptions such as motive, opportunity, preparation, plan, modus operandi, and identity. Volume 5: Impeachment and Rehabilitation is a thorough review of all the rules governing impeachment of witnesses. It deals with impeachment with prior convictions, with prior bad acts, with inconsistent statements, with evidence of bias, and other evidence derogating credibility. Rules about limits on the use of extrinsic evidence to impeach are covered in detail. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Tax Compliance for Tax-Exempt Organizations (2014) (U.S.) By www.cch.ca Published On :: Mon, 17 Mar 2014 13:24:57 GMT 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. Full Article
nc Tax Compliance for Tax-Exempt Organizations (2013) (U.S.) By www.cch.ca Published On :: Fri, 22 Mar 2013 09:47:15 GMT 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
nc Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:39:53 GMT 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. Full Article
nc Sarbanes-Oxley Act: Planning & Compliance By www.cch.ca Published On :: Tue, 22 Jan 2013 12:35:04 GMT 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. Full Article
nc Provincial Tax Reporters - All Provinces & Territories By www.cch.ca Published On :: The latest provincial tax developments with insightful commentary No matter where you conduct business in Canada, CCH Provincial Tax Reporters keep you up to date with essential provincial tax information. Including expert commentary, official government publications, and a number of helpful research and reference tools, this subscription provides the most comprehensive and practical source of provincial tax information available. As a subscriber you receive monthly issues of: British Columbia Tax Reporter Alberta, N.W.T., Yukon Tax Reporter Manitoba & Saskatchewan Tax Reporter Ontario Tax Reporter Quebec Tax Reporter Atlantic Tax Reporter Content includes: Helpful, time-saving commentary on all major provincial taxes, covering every province and territory New case comments in Ontario Tax Reporter on key Ontario cases Commentary on sales tax for Ontario, Quebec and British Columbia by leading tax services firm, Ryan, provides current and comprehensive coverage, including interpretation of legislation and administrative practices Bonus features: News Tracker, our online bulletin board, gives you up-to-the-minute information on the latest tax and accounting documents; you choose the tax topics and frequency that work best for you Provincial Tax News keeps you informed on the latest tax changes; it contains practical feature articles and columns written by prominent practitioners, including Brent Jay of PricewaterhouseCoopers LLP and the experts at Ryan Budget dispatches for every province and territory Federal and provincial tax charts Tables of concordance for Ontario and Quebec Helpful research and reference tools 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 Provincial Tax Reporters also find these publications instrumental to their practice: GST Reporter Window on GST/HST Canadian Tax Reporter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Provincial Tax News By www.cch.ca Published On :: Mon, 27 May 2013 13:48:42 GMT Timely articles written by experienced tax professionals Stay up to date with the latest tax developments for all Canadian provinces and territories in one electronic newsletter. Each monthly issue includes a listing of recent bills, regulations, case law decisions, bulletins and forms, along with practical articles on timely topics written by high-profile practitioners. Provincial Tax News is free to subscribers of any CCH Provincial Tax Reporter: British Columbia Tax Reporter, Alberta & Territories Tax Reporter, Manitoba & Saskatchewan Tax Reporter, Ontario Tax Reporter, Quebec Tax Reporter, Atlantic Tax Reporter, Provincial Tax Reports – All Provinces & Territories. 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 Provincial Tax News also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories GST Reporter GST Monitor If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Principles of Business Taxation (2014) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:54:44 GMT The CCH Principles of Business Taxation course approaches the study of taxation from the perspective of the student who will become a business person faced with decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook - coverage that is useful for accounting, finance and general business majors. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. ? PART I: OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM ? PART II: FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS ? PART III: TRANSACTIONS INVOLVING BUSINESS PROPERTY ? PART IV: CALCULATING TAX LIABILITY AND TAXES OWED ? PART V: SPECIFIC BUSINESS ENTITY ISSUES ? PART VI: Taxation of International Transactions Related Products Essentials of Federal Income Taxation for Individuals and Business (2015) (U.S.) Federal Tax Practitioner’s Guide (2015) (U.S.) Federal Tax Study Manual (2014) (U.S) Federal Taxation Practice and Procedure (11th Edition) (US) Federal Taxation: Basic Principles (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Principles of Business Taxation (2013) (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:36:11 GMT Available: March 2012 Approaches the study of taxation from the perspective of the student who will become a business person faced with business decisions that are inevitably affected by tax considerations. This perspective leads to a very different coverage in this textbook. The new edition focuses on the central concepts that build our tax framework and avoids small exceptions and details to ensure that the student can confidently master the critical underpinnings of federal taxation. It abandons minutia that not only affects a very small number of taxpayers, but also tends to change often. Many items that pertain specifically to businesses (for example, inventory valuation issues) usually not discussed in a traditional undergraduate tax textbook are covered in this book. Although so many of the exclusions, deductions, and credits apply equally to individual and corporate taxpayers, this book focuses on the business perspective. An advantage to this approach is that most of the students who take only one course in taxation will learn how businesses are taxed and, in turn, will have a better appreciation for how taxes affect business decisions. While the focus is on concepts and how taxes affect business decisions, individual income taxation is not abandoned. After all, many core tax concepts apply to individuals as well as businesses, and this book is not shy in pointing out such application. It also includes a special chapter on individuals (sole proprietorships) and one on pass-through entities that tie together the underlying threads concerned with these taxpayers throughout the text. 1. OVERVIEW OF TAXES AND THE FEDERAL INCOME TAX SYSTEM 2. FEDERAL TAXATION OF BUSINESS INCOME AND DEDUCTIONS 3. TRANSACTIONS INVOLVING BUSINESS PROPERTY 4. CALCULATING TAX LIABILITY AND TAXES OWED 5. SPECIFIC BUSINESS ENTITY ISSUES Related books: Federal Tax Study Manual (2013) (U.S.) Federal Taxation: Basic Principles (2013) (U.S.) Federal Taxation: Comprehensive Topics (2013) (U.S.) Almanac of Business & Industrial Financial Ratios (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Oil Spill Intelligence Report By www.cch.ca Published On :: Wed, 13 Aug 2014 10:10:45 GMT Since 1978, the Oil Spill Intelligence Report (OSIR) has been known for its timely, comprehensive, worldwide coverage of developments in every aspect of the oil spill world: coverage of oil spills worldwide, contingency planning, cleanup and control equipment, scientific research, prevention efforts, international treaties, conferences and courses, training and drills, spill legislation and litigation, and publications and reports. Features & Benefits: Keep alerted to oil spills worldwide as they happen, with eyewitness reports from our global network of experts. Take advantage of valuable spill information resources, including reports, directories, and training films – OSIR tells you what is available and how to get it. Find out about the most effective contingency plans worldwide so you can incorporate the best ideas into your own plans and actions. Understand the significance of new oil spill-related technology so you can take advantage of the latest developments in spill cleanup and control equipment and services. Avoid noncompliance fines and costly damage suits by keeping up-to-date and understanding new rules and regulations, legislation, and court decisions. Avoid pitfalls and mistakes by learning what went right and what went wrong with each spill cleanup and response effort. Keep abreast of the latest trends in dispersant use, bioremediation, in-situ burning, and more. Get advance notice of valuable contract opportunities. Keep informed about important meetings, seminars, and conferences, and stay on top of important developments with follow-up reports, even if you can't attend. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Oil and Gas: Federal Income Taxation (2015) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:46:41 GMT Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: Introduction to Oil and Gas Taxation Acquisition of Interests The Exploration Period The Production Period Dispositions Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Non-taxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Case Table 9780808039266 6" x 9" 688 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) IncIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Oil and Gas: Federal Income Taxation (2014) (U.S.) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:19:20 GMT An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law. Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: - Introduction to Oil and Gas Taxation - Acquisition of Interests - The Exploration Period - The Production Period - Dispositions - Other Areas 1. Introduction to Oil and Gas Taxation 2. Economic Interest 3. Lease and Purchase Arrangements 4. Royalty and Overriding Royalty 5. Minimum Royalties 6. Working Interest (or for Operating Mineral Interest) 7. Production Payments 8. Net Profits Arrangements 9. Geophysical Expenses 10. Intangible Drilling and Development Costs 11. Sharing Arrangements and Carried Interests 12. Depletion Deduction – General 13. Allowance or Disallowance of Depletion 14. Property for Depletion Purposes 15. Cost Depletion 16. Gross Income from the Property 17. Taxable Income from the Property for Depletion Purposes 18. Limitations on Percentage Depletion 19. Unitizations 20. Disposition of Interests – Lease (or Sublease) and Sale 21. Nontaxable Exchanges 22. Losses and Abandonments 23. Associations Taxable as Corporations 24. Partnerships 25. Selected Corporate Issues 26. Alternative Minimum Tax (AMT) 27. Special Provisions Affecting the Determination of Tax 28. Tax Credits 29. Depreciation 30. Application of Accounting Methods 31. Oil and Gas International Provisions Related Products Minerals and Natural Resources Tax Issues, 2013(U.S.) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) State Tax Handbook (2014) 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. Full Article
nc New York State Personal Income Tax Law and Regulations (As of January 1, 2014) By www.cch.ca Published On :: Thu, 19 Dec 2013 15:23:26 GMT This comprehensive reference provides full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2014. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. Related Products New York Residency and Allocation Audit Handbook (2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Ohio Pennsylvania Illinois New Jersey New York Massachusetts Michigan Texas Multistate Corporate Tax Guide - Mid-Year Edition (2014) Multistate Corporate Tax Guide, 2015 Edition (2 volumes) Multistate Guide to Estate Planning (2015) (w/CD) Multistate Tax Guide to Pass-Through Entities (2015) Sales and Use Tax Answer Book (2015) U.S. Master Multistate Corporate Tax Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc New York State Personal Income Tax Law and Regulations (As of January 1, 2013) By www.cch.ca Published On :: Thu, 21 Mar 2013 10:26:32 GMT Reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2013. Key legislative changes from the previous year affecting NY State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc New York State Personal Income Tax Law and Regulations (As of January 1, 2012) By www.cch.ca Published On :: Fri, 09 Mar 2012 14:10:42 GMT Available: March 2012 An authoritative source of essential information for those who work with personal income tax issues in New York. It reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2012. Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011. Related books: New York State Corporation Tax Law and Regulations (As of January 1, 2012) New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) Guidebook to New York Taxes (2012) State Tax Handbook (2012) California Income Tax Laws and Regulations Annotated (2012) Guidebook to California Taxes (2012) Guidebook to Illinois Taxes (2012) Guidebook to Connecticut Taxes (2012) Guidebook to Florida Taxes (2012) Guidebook to Maryland Taxes (2012) Guidebook to Massachusetts Taxes (2012) Guidebook to Michigan Taxes (2012) GuideboIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT Authors: Paul R. Comeau, Esq., Mark S. Klein, Esq. and Timothy P. Noonan, Esq. This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states. An Overview of New York's Residency Rules An Overview of New York's Nonresident Income Allocation Rules Audit Issues: How to Handle (or Avoid) a NY Residency Audit Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More - A Lot More - Than Just Taxes New York's Withholding Guidelines A State-by-State Tax Guide for Former New Yorkers Appendix I Nonresident Audit Guidelines Appendix II Nonresident Allocation Guidelines Appendix III Criminal Prosecution of Tax Fraud Cases-Guidelines Appendix IV Withholding Tax Field Audit Guidelines Related Products New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article
nc Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition By www.cch.ca Published On :: Tue, 22 Jan 2013 13:45:22 GMT Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice. Proven to be effective in the classroom, the third edition features: Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading The authors’ trademark straightforward, building-block approach Clear explanations and crafted examples Practice exercises that allow students to use specific skills covered in the text Writing for ESL students “Quick Tips” about writing integrated throughout the text A Glossary of Usage A bound-in CD with practice exercises A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book Additional teaching and testing materials on a Teaching Materials Website, available to adopters Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book. Companion Website: www.aspenlawschool.com/oates_enquist If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 10:42:16 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment. Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation. The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion. The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE STUDY GUIDE Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA. Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study. Assignment problems are classified into three categories that enable students to work at their knowledge level: If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc Introduction to Federal Income Taxation in Canada, 34th Edition By www.cch.ca Published On :: Fri, 22 Jun 2012 15:19:03 GMT Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how: Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student Review questions throughout the textbook include discussion notes at the end of the book Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual Student DVD includes extra problems and solutions for self-study CCH research software and CANTAX software also included on DVD Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary. Power Point slides: Updated, customizable, and designed to assist instructors with program delivery. Income Tax Act compliant Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing. Reality checked We know accuracy is critical and we pride ourselves on providing the most accurate and current content. Updated annually to reflect Budget and other legislative changes to income tax provisions All assignment materials have been carefully prepared and tested If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) By www.cch.ca Published On :: Thu, 12 Sep 2013 14:58:12 GMT This 2014 Supplement updates the four volume, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income. The parent volume offers an all-inclusive, easy-to-follow discussion of the United States tax regime as applied to foreign transactions. It shows the practitioner how to: Structure international corporate transactions for maximum benefit. Minimize liability under applicable treaties, U.S. law, and applicable foreign law. Practice effectively within the often inconsistent web of legal authority. Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis. Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) By www.cch.ca Published On :: Fri, 30 May 2014 11:04:05 GMT Robert J. Peroni, Coordinating Editor; Richard C. Pugh, Contributing Editor; Charles H. Gustafson, Contributing Editor; Compiled by a team of distinguished law professors, this book serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, it is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Reflects all legislation and regulations enacted or adopted on or before June 1, 2014. Includes CD of entire contents of book. 7-1/2" x 10" 2,448 pages Related Products 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) U.S. Master Depreciation Guide (2015) Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.) Practical Guide to U.S. Taxation of International Transactions (9th Edition) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2013-2014 Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 12:56:53 GMT Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson The authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. Reflects all legislation and regulations enacted or adopted on or before June 1, 2013. Includes CD of entire contents of book. 2,448 pages Related Products Practical Guide to U.S. Taxation of International Transactions (9th Edition) 2013 U.S. Master Tax Guide + the Legislative Update Combo INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition) Income Tax Regulations, Summer 2013 Edition (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:23:14 GMT Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson In this comprehensive and easy-to-use volume, authors have selected provisions of the IRC and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners. The 2012-2013 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2012. The book includes a CD of entire contents of book. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Private International Law By www.cch.ca Published On :: Tue, 19 May 2009 10:28:16 GMT This is the first and only publication to provide comprehensive coverage of national laws on conflict of laws, now more commonly referred to as private international law. It presents country-by-country monographs dealing with the statutes, regulations and case law each country applies to cases involving transnational issues. It offers much-needed access to the conflict rules of other countries, presented clearly and concisely by local experts. The looseleaf format allows the monographs to be kept regularly up to date. Beginning with a general introduction to the private international law of the country concerned, each monograph goes on to discuss choice of law technique, sources of private international law, intangible property rights, marriage, registered partnerships, property, succession and much more. Each national monograph concludes with an overview of the country's relevant civil procedure, examining lex fori, enforcement of foreign judgments and international arbitration. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Medical Law By www.cch.ca Published On :: Tue, 19 May 2009 15:01:04 GMT Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system. An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Intergovernmental Organizations By www.cch.ca Published On :: Wed, 20 May 2009 08:40:08 GMT The world is getting smaller and increasingly interdependent every day. As a result, national and regional developments are, as a matter of necessity, seen in a global framework. States want to preserve their independence but they are confronted with a growing list of problems which they can only solve in co-operation with others. The sheer scale of the issues at stake calls for an institutional framework to give that co-operation a more permanent structure. It is therefore appropriate in the framework of the International Encyclopaedia of Laws to make accessible comprehensive, substantial and readily available information on the most important intergovernmental organizations, given their importance for the development of international law and intergovernmental co-operation in general. The fundamental changes taking place nowadays at an incredible pace within IGOs render it all the more necessary to put this information within easy reach. Some 55 leading organizations will be described in separate monographs of approximately 150 pages each. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Intellectual Property By www.cch.ca Published On :: Tue, 19 May 2009 10:26:06 GMT This comprehensive book provides an overview of all the pertinent information on intellectual property needed to gain a clear comprehension of the legislation and policy on the subject in different countries. Legal practitioners, academics, students, government officials and business people will find here all the information and insight they need to confidently resolve issues related to law and policy in any branch of intellectual property. Forthcoming supplements will include monographs on each of the international conventions on intellectual property rights, as well as distinct coverage of important issues in intellectual property law within the European Union. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Insurance Law By www.cch.ca Published On :: Thu, 21 May 2009 14:25:01 GMT This resource is an in-depth updated reference source concerning all aspects of insurance law in the industrialized countries of the world. Using the same comprehensive format as the other International Encyclopaedia of Laws publications, this set on insurance law includes general background information and specific country law in each national monograph. In addition to national monographs, the book contains a Codex with the basic legislation, which the European Union, the European Economic Area and the Swiss Confederation have adopted with regard to private insurance. Forthcoming international monographs will examine European Community Insurance as well as the roles of prominent associations such as AIDA, BIPAR and CEA. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Family and Succession Law By www.cch.ca Published On :: Tue, 19 May 2009 10:16:22 GMT Family and succession law are tightly bound together. Succession law is usually based on kindred relationships as established by family law. The trends established in the marital property laws and succession laws are often a result of developments in family law. Equality of spouses and of all children, regardless of their descent, is not without consequences for marital property laws and succession law. Therefore, this comprehensive comparative looseleaf set covers family law together with marital property law and succession law. In addition to the national monographs this subset of the International Encyclopaedia of Laws currently includes a monograph for the European Union. This set is primarily intended for judges, notaries, lawyers and registrars of civil status who find themselves having to apply foreign laws as a result of applicable international private law. However, it is also of great value to academics and researchers, for whom it stimulates comparative studies by providing the necessary basic materials of family and succession law. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Environmental Law By www.cch.ca Published On :: Wed, 20 May 2009 09:45:53 GMT This set in the International Encyclopaedia of Laws covers national and international environmental law. National monographs contain a description of the country's environmental legislation, an overview of the basic principles of environmental law, the historical background, the role of governmental institutions and the sources of environmental law. Other subjects covered for each country include pollution control legislation, nature and conservation management, zoning and land-use planning, liability questions and judicial remedies. In addition, international monographs cover international legislation and treaties and the environmental legislation of the European Economic Community. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Energy Law By www.cch.ca Published On :: Thu, 21 May 2009 14:30:09 GMT The complex law surrounding energy production and the exploitation of natural resources has reached the legal foreground both nationally and internationally. Numerous countries have enacted new legislation in recent years concerning nuclear power generation, the use of non-renewable resources, transportation of hazardous materials and other issues raised by energy production processes. Other branches of law have inevitably become bound up with energy law, making it difficult for the legal practitioner to gain a clear appreciation of the entire field, especially in a transnational context. Each national monograph in this book contains a general introduction, a description of the country's energy legislation, an overview of the basic principles of energy law, the historical background, the role of governmental institutions and the sources of energy law in that country's legal system. Each country's regulatory framework concerning electricity, gas, petrol and coal is fully set forth. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Cyber Law By www.cch.ca Published On :: Wed, 20 May 2009 08:37:21 GMT The introduction of new digital information and communications technologies has given birth to a new legal domain, commonly called Information and Communication Technology Law or, more fashionably, Cyber Law. Practically every country in the world has issued specific legislation or developed case law in this area. The domain has acquired sufficient stability to fit into a common structure and a logical consequence of this evolution is the publication of an International Encyclopaedia of Cyber Law. The initial volume contains information about cyber laws in Australia, Hong Kong, Cyprus, Greece, Ireland, Japan, UK, Portugal, South Africa and Spain. Other countries will be incorporated as the work matures. As well as national monographs, it includes monographs on supranational and international cyber law issues. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Criminal Law By www.cch.ca Published On :: Thu, 21 May 2009 14:28:43 GMT The national monographs in this subset of the International Encyclopaedia of Laws provide a general insight into criminal law and procedure in different countries. For each country, an introduction presents the requisite background knowledge for understanding the principles of criminal justice and then proceeds to a detailed examination of substantive criminal law: its general principles, the principles of criminal responsibility or liability and the grounds for the justification of criminal offences. A third part is focused upon criminal procedure in each country: the general characteristics of the procedure, the organization of investigation, pre-trial proceedings, trial stage and appeals. A final part covers the execution and extinction of the sanctions. Forthcoming international monographs will relate to the European Convention on Human Rights, the jurisprudence of the European Court and the European Commission of Human Rights, the mutual assistance treaties in criminal matters and the criminal law aspects of the European Union. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Corporations and Partnerships By www.cch.ca Published On :: Wed, 20 May 2009 09:45:11 GMT The increase in European Community memberships and the steady evolution of the harmonization process means that international business opportunities are also on the rise. This convenient resource provides quick and easy guidance on a variety of corporate and partnership considerations that arise in international business, such as mergers, rights and duties of interested parties, stock exchange directives, labor laws and takeovers. Corporations and Partnerships puts the information necessary for corporations to compete effectively in the shifting global market at the user's fingertips. Through updated supplements, this resource is able to address additional areas of concern as they arise, making it an important and practical tool for business executives and their legal counsel interested in engaging in an international partnership or embarking on corporate expansion into established or newly emerging markets. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
nc International Encyclopaedia of Laws: Contract Law By www.cch.ca Published On :: Thu, 21 May 2009 14:27:10 GMT Contracts seal the fate of international transactions. Whether they stand on firm legal ground may hinge upon a minute detail. This subset of the International Encyclopaedia of Laws sheds light on the fine print in the world of contracts, helping ensure the viability (or probe the non-viability) of these detail-oriented instruments. This resource encompass the national monographs of a wide variety of countries written by local experts. Each national monograph is divided into two parts: the first addresses the general principles at issue and the second covers the specific types of contracts. The work also addresses international aspects of contract law. The succinct yet scholarly quality of this resource and the practicality of the information provided make it a valuable time-saving tool for business and legal professionals. The updated supplements ensure a library that its resources will remain current on changes to legislation and policy in jurisdictions worldwide. For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article