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PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT
Chapter 8 - Litigation Services Provided by Accountants
Chapter 9 - Proper Evidence Management.
Chapter 10 - Commercial Damages.
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Practical Guide to U.S. Taxation of International Transactions (Eighth Edition)
By www.cch.ca
Published On :: Wed, 22 Jun 2011 10:40:42 GMT
Available: August 2011
Authors: Michael S. Schadewald, Ph.D., CPA and Robert J.Misey, Jr., J.D., MBA and LL.M.
Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice.
The book is written primarily as a desk reference for tax practitioners and is organized into four parts.
Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules.
Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations.
Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations.
Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.
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Transfer Pricing: Rules, Compliance and Controversy – U.S. (3rd Edition)
By www.cch.ca
Published On :: Mon, 01 Nov 2010 09:25:28 GMT
Available: August 2010
Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA
Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures.
The book's practical coverage and approach include:
- Comprehensive analysis of the U.S. rules, case law and guidance on transfer pricing for tangible goods, intangibles, and services
- Complex cost-sharing planning principles, including buy-in
- Cutting edge e-commerce transfer pricing issues
- U.S. penalty and documentation rules
- Documentation with checklists, questionnaires and model report
- U.S. penalty rules compared to those of other important countries
- Overlap between transfer pricing and Customs valuation issues
- Customs ruling based on an APA
- In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
- Developing a substantive/procedural strategy (with detailed flow-chart)
- Preparing for examination
- Identifying post-examination opportunities to resolve the dispute
Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts.
Table of Contents
Chapter 1 - Introduction
Chapter 2 - General Principles of Code Sec. 482
- Arm's length standard
- Best method rule
- Comparability
- Arm's length range
- Determination of true taxable income
- Collateral Adjustments
- Transfer pricing and non-recognition provisions
- Blocked income
Chapter 3 - Methods for Transfers of Tangible Property
- Comparable uncontrolled price method (with cases applying this method)
- Resale price method
- Cost plus method
- Cost-plus method
- Comparable profit method
- Profit split method
- Unspecified methods
Chapter 4 - Methods If you would like more details about this product, or would like to order a copy online, please click here.
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Understanding the Taxation of Partnerships, 6th Edition
By www.cch.ca
Published On :: Mon, 20 Nov 2006 13:04:27 GMT
Understanding the Taxation of Partnerships is now available online. Use your online subscription to:
- Search research content instantly
- Access your applicable CCH subscriptions; all integrated
- Save research to your electronic client files
- Enjoy access virtually anywhere
Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle.
The sixth edition of this indispensable reference is a complete guide to understanding Canadian income tax rules including important developments in case law and administrative practice affecting partnerships. This edition has been updated to include:
- changes to the Canada–US treaty that have affected the use of partnerships in cross-border planning;
- the SIFT partnership rules;
- recent cases that have implications for partnerships; and
- additional material on partnerships in the foreign affiliate context.
Other topics covered include:
- how partnerships differ from joint ventures and other entities;
- computation of partnership income;
- the "at-risk" rules;
- transfers of property to and from partnerships, and other reorganizations involving partnerships;
- professional partnerships; and
- partnerships in the international context.
The 6th Edition is current to September 30, 2010.
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The Canadian SR&ED Tax Incentives Handbook, 2nd Edition
By www.cch.ca
Published On :: Fri, 24 Jun 2011 16:14:27 GMT
The Canadian SR&ED Tax Incentives Handbook shows you how to take full advantage of one of the most generous R&D tax incentive programs in the world.
Every year, the Canadian government awards up to $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). The Canadian SR&ED Tax Incentives Handbook provides accountants, tax experts, lawyers, scientists and technologists with practical tools that assist in the management of SR&ED programs in order to realize the greatest tax advantage. Author Lucie Bélanger, of the accounting firm PricewaterhouseCoopers, provides comprehensive commentary on all matters, including: - Eligibility of activities and expenditures for the SR&ED program
- How to identify SR&ED activities in commercial projects
- Management and documentation of SR&ED projects
- The review of SR&ED contracts by tax authorities
- New CRA administrative policies
- Recent changes to the Income Tax Act
The Canadian SR&ED Tax Incentives Handbook includes practical examples, summaries of recent court decisions, keys to identifying SR&ED activities, and case studies by sector. Although comprehensive in its coverage and references, it offers practical strategies and tactics covering the most common SR&ED issues. Written by practitioners for practitioners, this essential guide provides the answers you need to ensure SR&ED planning is accurate, complete, efficient and by the rules. Topics include:
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Preparing Your Trust Tax Returns™, 2015 Edition
By www.cch.ca
Published On :: Thu, 06 Nov 2008 09:52:32 GMT
For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522
Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements.
Features & Coverage:
- Context-sensitive links from Taxprep and Cantax software to the 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
Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season.
Table of Contents:
Chapter 1 - Introduction
What is a Trust?
- Basic Types of Trusts
- Determining Whether a Trust Exists
- Parties to a Trust
- Purpose Trusts and Charitable Purpose Trusts
Chapter 2 - Filing a Trust Income Tax Return and Related Matters
- Filing Requirements
- Payment of Tax
- Penalties
- Assessments, Objections and Appeals
- Taxpayer Relief Provisions
- Other Considerations
Chapter 3 - Identification: Types of Trusts
- Testamentary Trusts
- Inter Vivos Trusts
Chapter 4 - Total Trust Income
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Introduction to Federal Income Taxation in Canada, 32nd Edition
By www.cch.ca
Published On :: Tue, 14 Jul 2009 10:39:20 GMT
Introduction to Federal Income Taxation in Canada, 32nd 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
New this year – 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 glossary.
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
Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto.
From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal.
Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972.
He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo.
< If you would like more details about this product, or would like to order a copy online, please click here.
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Canadian Transfer Pricing, 2nd Edition
By www.cch.ca
Published On :: Tue, 04 Oct 2011 11:12:44 GMT
Canadian Transfer Pricing describes and clarifies Canada's current transfer pricing rules. It sets out the methods used by the CRA and described in the OECD Guidelines for determination of an arm's length price for goods and services.
Due to the large dollar amounts involved in transfer pricing disputes, the importance of transfer pricing to the Canada Revenue Agency ("CRA") continues to evolve into a prominent component of tax collection and enforcement in Canada. Tax practitioners and company executives need to be aware of the procedures and documentation requirements in order to remain compliant with the transfer pricing rules and to be better prepared in the face of an audit by the CRA. This is also true for companies intending to establish an APA or resolve disputes with the revenue authorities in Canada and overseas with respect to transfer pricing transactions.
Authored by Jules Lewy, BCL, LLB and members of the tax group of one of Canada’s largest and most respected law firms, Dentons, Canadian Transfer Pricing provides a comprehensive overview of the Canadian transfer pricing regime. This essential edition includes discussion on the OECD’s involvement in the area of transfer pricing tax policy as well as a brief overview of the U.S. transfer pricing legislation.
Chapters Include:
- What is Transfer Pricing?
- Transfer Pricing Rules Prior to 1999
- Canada’s Current Transfer Pricing Rules
- Transfer Pricing and Intra Group Services
- Transfer Pricing and Restructuring
- Contemporaneous Documentation and Transfer Pricing Penalties
- Advance Pricing Agreements
- Transfer Pricing Audit Process
- Transfer Pricing Dispute Resolution
- Competent Authority
- Jurisprudence
- Transfer Pricing and Customs, GST and HST.
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INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections (2010-2011 Edition
By www.cch.ca
Published On :: Mon, 23 Aug 2010 10:50:35 GMT
Compiled by a team of distinguished law professors, the 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook 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.
Includes CD of entire contents of book.
In this comprehensive and easy-to-use volume, Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni 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.
The 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2010.
You may also be interested in:
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2010 Edition)
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CCH/Advocis FPSC-approved Capstone Course, 1st Edition
By www.cch.ca
Published On :: Tue, 25 May 2010 08:20:53 GMT
CCH, in partnership with Advocis, provides this study text for use in the CFP® Education Program. The contents within the text, the module tests, and the comprehensive financial plan are designed to prepare course registrants to write the Financial Planning Examination 2 (FPE2) administered by Financial Planners Standards Council (FPSC).
CCH/Advocis FPSC-approved Capstone Course also comes bundled with the FPSC’s Financial Planning Case Studies, Series 1.
Student-friendly
The CCH/Advocis FPSC-approved Capstone Course gives students all the materials required to summarize and integrate the core curriculum learning and prepare for the FPE2 exam.
- Current, concise and accurate materials
- All assignment materials have been carefully prepared and tested
- Program delivery format is designed to complement individual learning styles
- Cases provide excellent examples of real-life financial planning situations, similar to the FPSC cases
- The program is designed to give students a framework for excellence and to provide a strategic advantage in the marketplace
- A relationship with CCH allows you to tap into the authoritative research tools and leading edge solutions that professionals use everyday in their practices
This course begins with a profile of the Canadian financial planning industry, reviews the FPSC Code of Ethics, Practice Standards, the CFP® Professional Competency Profile, and the FPE2 Examination Blueprint. Six modules provide an excellent summary of the Competency Profile technical knowledge covered in the core curriculum courses. Module 27 offers examination writing techniques and practice questions. The final module of the course provides the student with several integrative case studies and practice in applying the concepts in the text.
M20 – The Financial Planning Industry
M21 – Taxation Planning
M22 – Risk Management and Insurance
M23 – Asset Management
M24 – Retirement Planning
M25 – Estate Planning
M26 – Financial Management
M27 – Path to the CFP Certification and CFP Examination
M28 – FPSC Financial Plan and Case Studies
Successful completion of the Capstone course qualifies the student for the FPSC Financial Planning Examination 2 (FPE2).
About CCH’s financial planning educational software
Each text includes two CDs. Disc 1 holds oneSource, CCH’s reference library for advisors. The educational version of this extensive electronic research library gives you a wealth of planning information, including the bas If you would like more details about this product, or would like to order a copy online, please click here.
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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Winter 2011 Edition)
By www.cch.ca
Published On ::
Available: December 2010
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 Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2010.
CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.
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 specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included.
CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year-and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution.
Related Books:
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CCH Accounting for Income Taxes,, 2011 Edition
By www.cch.ca
Published On :: Mon, 23 Aug 2010 08:12:37 GMT
CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.
Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content; however, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.
Book is authored by Lead Author: Richard Petersen /Editorial Reviewing Author: Ronald G. Pippin.
Publication Date
07/15/2010
Content and Topics
- Preface
- About The Authors
SECTION I: INTERPRETATIONS
- Paragraphs 1–2: Introduction
- Paragraphs 3–5: Scope
- Paragraphs 6–15: Objectives And Basic Principles
- Temporary Differences
- Paragraphs 16–34: Recognition And Measurement
- Annual Computation Of Deferred Tax Liabilities And Assets
- A Change In Valuation Allowance
- An Enacted Change In Tax Laws Or Rates
- A Change In The Tax Status Of An Enterprise
- Regulated Enterprises
- Business Combinations
- Opinion 23 And U.S. Steamship Enterprise
- Temporary Differences
- Paragraphs 35–39: Intraperiod Tax Allocation
- Certain Quasi Reorganizations
- Paragraph 40: Separate Financial Statements Of A Subsidiary
- Paragraphs 41–42: Financial Statement Presentation
- Paragraphs 43–49: Financial Statement Disclosure
- Paragraphs 50–59: Effective Date And Transition
- Prior Business Combinations
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CCH Accounting for Income Taxes, 2012 Edition
By www.cch.ca
Published On :: Tue, 21 Jun 2011 08:53:21 GMT
Available: June 2011
Provides guidance on the application of FASB Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the SEC, combined with lessons learned from leading accounting practitioners.
Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude "nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.
Related Books:
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Estate Planning (2012 Edition) (U.S.)
By www.cch.ca
Published On :: Thu, 03 Nov 2011 14:52:12 GMT
Available: November 2011
Estate Planning provides the most encyclopedic coverage of estate planning practice, from complex transfer tax laws and essential strategy to inter vivos gifts and post-mortem activities. Providing in-depth analysis and expert guidance on the various arrangements that may be employed to dispose of wealth, this valuable reference offers exhaustive coverage of the law, strategies, and practices needed to create a comprehensive estate plan, including advice on opportunities to escape or shift the tax burden in scores of typical and not-so-typical situations.
If you would like more details about this product, or would like to order a copy online, please click here.
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Multistate Corporate Tax Guide, 2012 Edition
By www.cch.ca
Published On :: Thu, 03 Nov 2011 14:32:57 GMT
Book available: December 2011
CD available: December 2011
This book is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.
Volume I
Corporate Income Tax
· Part 1. Introduction
· Part 2. Nexus
· Part 3. Corporate Taxes and Tax Base
· Part 4. Group Filing Options
· Part 5. Apportionment
· Part 6. Pass-Through Entities
· Part 7. Foreign Operations
· Part 8. Credits and Incentives
· Part 9. Tax Periods and Methods
· If you would like more details about this product, or would like to order a copy online, please click here.
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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
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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:
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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:
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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
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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 account If you would like more details about this product, or would like to order a copy online, please click here.
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Canadian Master Tax Guide, 70th Edition, 2015
By www.cch.ca
Published On :: Thu, 29 Oct 2009 11:23:48 GMT
Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 70th edition reflects federal tax changes in 2014 to the date of publication and provides fast, reliable answers to tax questions affecting individual and business income tax.
Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as changes established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws.
Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation.
Topical Coverage:
- Tax Rates and Credits
- Tax-Free Savings Account
- Income from Business and Property
- Deferred Income Plans
- Capital Gains and Losses
- Dividends
- Capital Cost Allowance
- Charitable Donations
- SR&ED Expenses
- Returns and Assessments
- Tax Planning for Individuals - 2015/2016
The 2015 edition provides timely and precise explanations of recent developments including legislative changes affecting the following:
- Bill C-4, Economic Action Plan 2013 No. 2 legislative amendments including items such as:
- Lifetime capital gains exemption increase (2013 Budget)
- Labour Sponsored Funds Tax Credit phase out (2013 Budget)
- Synthetic dispositions (2013 Budget)
- Character conversion transactions (2013 Budget)
- Trust & corporate loss trading (2013 Budget)
- SR&ED information requirements (2013 Budget)
- Restricted farm losses (2013 Budget)
- Leveraged insurance arrangements (2013 Budget)
- Pre-production mine development expenses (2013 Budget)
- Thin capitalization (2013 Budget)
- Technical amendments contained in draft legislation released on Dec. 21, 2012, including corporate reorganizations and transfer pricing relief
- amendments relating to stapled securities contained in draft legislation released on July 25, 2012,
- Bill C-31, Economic Action Plan 2014 Act, No. 1 legislative amendments including items such as:
edition
Securities Regulation in Cyberspace, 3rd Edition
By www.cch.ca
Published On ::
Securities Regulation in Cyberspace offers lawyers, business executives, and financial professionals the first comprehensive, up-to-date, and integrated guide to the legal and business challenges involved in raising capital, maintaining investor relations, and trading securities online. In one convenient volume, world-renowned securities law expert Howard M. Friedman provides a thorough and incisive analysis of the interweaving of technology and securities laws.
To be sure your knowledge stays on the cutting edge, it will be updated annually with analysis of critical regulatory and legal developments impacting securities considerations in cyberspace.
Topics covered:
- Securities Act compliance in online offerings
- Electronic delivery of SEC documents
- Private placement and direct public offerings through the Internet
- Blue-sky laws in cyberspace
- Investor relations on the World Wide Web
- Internet marketing of mutual funds
- Proxy statements and annual meetings in an electronic era
- Tender offers and takeovers using Internet technology
- Securities fraud in cyberspace
- Brokerage firms' use of Internet technology
- Investment advisors online
If you would like more details about this product, or would like to order a copy online, please click here.
edition
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;
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