ia International Accounting/Financial Reporting Standards Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 15:38:30 GMT Available: November 2011 This book organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed. The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics: Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC) Part II: General Standards Accounting Policies, Changes in Accounting Estimates, and Errors Borrowing Costs Business Combinations Cash Flow Statement Changing Prices and Hyperinflationary Economies Consolidated Financial Statements Construction Contracts Earnings Per Share Employee Benefits The Equity Method Events After the Balance Sheet Date Financial Instruments Foreign Currency Translation Government Grants and Government Assistance Impairment of Assets Income Taxes Intangible Assets Interim Financial Reporting Inventories Investment Property Leases Non-Current Assets Held for Sale and Discontinued Operations Property, Plant, and Equipment Provisions, Contingent Liabilities, and Contingent Assets Related-Party Disclosures Revenue Segment Reporting Share-Based Payment Part III: Industry-Specific Standards Agriculture Insurance Contracts Mineral Resources: Exploration and Evaluation If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia Guidebook to California Taxes (2011 By www.cch.ca Published On :: Wed, 28 Oct 2009 13:18:57 GMT CCH's Guidebook to California Taxes is the classic handbook on California taxation. Widely used by practitioners and all those involved in California taxes, this time-saving aid is accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes. The 2011 Guidebook is the 62nd Edition, reflecting significant new legislation, regulations, court decisions, and State Board of Equalization decisions through press time in December. It is authored by CCH Tax Law Editors with additional editorial commentary provided by highly-regarded tax practitioners, Bruce Daigh and Christopher Whitney of PricewaterhouseCoopers. This practical resource includes a guide to the preparation of California personal income tax returns--for residents, non-residents, and part-year residents. This special return preparation section discusses who must file, filing status, exemptions, deductions, rates, credits, where and when to file, extensions, and estimated taxes, as well as compliance procedures and requirements relevant to return preparation. A special summary of key new legislative, regulatory and judicial developments provides at-a-glance awareness of changes and the impact on taxpayers. The Guidebook also compares state taxes with federal taxes and illustrates the differences. Cross references make it easy to trace comparable California and federal provisions. The CCH Guidebook to California Taxes is designed to accomplish four main objectives : Give an updated and comprehensive picture of the impact and pattern of all taxes levied by the state of California and also the general property tax levied by local governmental units. Provide quick and reliable step-by-step guidance to the preparation of individual resident, nonresident, and part-year resident income tax returns. Present a readable quick reference to the personal income tax and taxes on corporate income. Tell you quickly what the California tax law provides, whether the provision is the same as the federal and, if so, the significance of the difference. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to Connecticut Taxes (2011) Guidebook to Florida Taxes (2011) Full Article
ia Form 990 Compliance Guide, 2012 By www.cch.ca Published On :: Tue, 21 Jun 2011 09:56:19 GMT Available: May 2012 Author: Clark Nuber This title explains how a not-for-profit organization completes Form 990 and complies with the new disclosure requirements. It provides clear, time-saving guidance, filled with examples on how to properly complete the new revised Form 990, which can be daunting to prepare. - Real-world examples - Filled-in-forms and checklists - Worksheets - Discussion of unresolved issues - Traps for the unwary Introduction to Form 990, Return of Organization Exempt From Income Tax Form 990 Heading Part I - Summary Part II - Signature Block Part III - Statement of Program Service Accomplishments Part IV - Checklist of Required Schedules Part V - Statements Regarding Other IRS Filings and Tax Compliance Part VI- Governance, Management, and Disclosure Part VII - Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Part VIII - Statement of Revenue Part IX - Statement of Functional Expenses Part X - Balance Sheet Part XI - Reconciliation of Net Assets Part XII - Financial Statements and Reporting Schedule A - Public Charity Status and Public Support Schedule B - Schedule of Contributors Schedule C - Political Campaign and Lobbying Activities Schedule D - Supplemental Financial Statements Schedule E - Schools Schedule F - Statement of Activities Outside the United States Schedule G - Supplemental Information Regarding Fundraising or Gaming Activities Schedule H - Hospitals Schedule I - Grants and Other Assistance to Organizations, Governments, and Individuals in the U.S. Schedule J - Compensation Information Schedule K - Supplemental Information on Tax-Exempt Bonds Schedule L - Transactions With Interested Persons Schedule M - Noncash Contributions Schedule N - Liquidation, Termination, Dissolution, or Significant Disposition of Assets Schedule O - Supplemental Information to Form 990 Schedule R - Related Organizations and Unrelated Partnerships Related books: Tax Compliance for Tax-Exempt Organizations (2012) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia 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 ActThe 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: Eligible SR&ED activities as defined in the law Excluded activities Common practice Tribunals and the concept of SR&ED The CRA’s interpretation of the concept of experimental development Issues with respect to the eligibility of the activities SR&ED projects and business projects Fundamental and applied research Industrial research Experimental development projects within business projects Research and development of products and processes Strategic development of products and processes Innovation and business strategy Introduction of new technologies and development of products and processes Purchases of technology, know-how or SR&ED results Purchase, development and improvement of production equipment Projects involving industrial control and automation Moulds and tools Eligible experimentation activities and trial runs Software development Documentation If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia Canadian Tax Library Plan By www.cch.ca Published On :: A collection of important tax resources that saves time and improves accuracy Canadian Tax Library Plan is ideally suited to professionals who depend on up-to-the-minute tax information. The Internet version is updated frequently. Content includes: Income Tax Bulletins, Circulars, and Technical News Income Tax Act and Regulations Canadian Tax Reporter commentary Current Dominion Tax Cases Archival Dominion Tax Cases Tax treaties and Social Security agreements Canadian Master Tax Guide Federal Income Tax forms and guides Tax Window Files Special reports Bonus features: Wolters Kluwer CCH newsletters provide timely, pragmatic articles written by high-profile tax practitioners, as well as synopses of recent government developments. Included in your subscription: Tax Topics Dominion Tax Cases Roadmaps Roadmaps are a practical jumping-off point for tax research that help you navigate tax issues and related commentary more efficiently. Each roadmap provides a summary of relevant tax considerations to specific types of transactions, events, issues, or topics, as well as links to Wolters Kluwer CCH commentary and other key references for further research. CCH Smart Charts® (with CCH Online only) Using exclusive technology, these time-saving interactive research tools integrate your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts let you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts do the rest. Quick Links Convenient links to related content such as charts and tables. Enables you to instantly connect to current, accurate information. Free training and technical support Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to the Canadian Tax Library Plan also find If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia Canadian GST/HST Reporter By www.cch.ca Published On :: The complete, authoritative, easy-to-use reference on GST/HST Whether you’re a commodity tax expert or someone who just needs to know the basics of GST/HST, you’ll find everything you need to know here, and you’ll find it fast. Canadian GST/HST Reporter is organized logically by topic and includes hypertext links to related matter to accelerate your search, as well as quick reference tables. Detailed commentary by Michael Firth of PricewaterhouseCoopers LLP and Brent F. Murray of Wilson & Partners LLP adds richness to already comprehensive coverage. Stay up to date with complete coverage of all developments, including full coverage of legislation and proposed legislation, expert commentary and analysis, and all related government documents. Content includes: Full text of the Excise Tax Act, including text of all pending amendments affecting GST/HST History notes for the Excise Tax Act Explanatory notes to pending amendments and to historical amendments Full text of GST/HST regulations Full text of cases decided under the Excise Tax Act by the Supreme Court of Canada, the Federal Court of Canada and the Tax Court of Canada Digests and full text of selected decisions of the Canadian International Trade Tribunal Full text of selected provincial commodity tax decisions Extensive commentary, arranged topically Quick reference charts Related government documents, such as Memoranda, Policy Statements and GST/HST Headquarters Letters Bonus features: CCH Smart Charts® Using exclusive technology, this time-saving interactive research tool integrates your subscription content to quickly create federal-provincial tax comparisons in an easy-to-read chart format. CCH Smart Charts lets you move easily between explanations, analysis, and primary source documents. You choose the topics. You choose the jurisdictions. You choose the year. Smart Charts does the rest. Canadian GST/HST Monitor newsletter provides timely, incisive commentary on areas that matter most to commodity tax practitioners and non-specialists alike. News Tracker brings you up-to-the-minute information on the latest tax developments. You choose the topic and how frequently you want to be updated. Activity logs help you keep track of time spent doing research. Free training and technical supportIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia California Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 12:07:23 GMT Available: December 2011 CCH's Guidebooks to State Taxes are the classic handbooks on specific State taxation. Widely used by practitioners and all those involved in State taxes, these time-saving guides are accepted as the premier source for quick reference to all taxes levied by the state, including personal and corporate income, inheritance and gift, sales and use, and property taxes (when applicable). The 2012 Guidebooks are reflecting significant new legislation, regulations and court decisions through press time. Related Books: State Tax Handbook (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) Guidebook to New Jersey Taxes (2012) Guidebook to New York Taxes (2012) Guidebook to North Carolina Taxes (2012) Guidebook to Ohio Taxes (2012) Guidebook to Pennsylvania Taxes (2012) Guidebook to Virginia Taxes (2012) Guidebook to Texas Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia Almanac of Business & Industrial Financial Ratios (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 11:12:06 GMT Available: September 2011 Author: Dr. Leo Troy Determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more. The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac. The book is organized by the following major industry sectors, which in turn cover 199 industries, including: Agriculture, forestry, fishing, and hunting Mining Utilities Construction Manufacturing Wholesale trade Retail trade Transportation and warehousing Information Finance and insurance Real estate and rental leasing Professional, scientific and technical services Management of companies (holding companies) Administrative and support and waste management and remediation services Health care and social assistance Arts, entertainment and recreation Accommodation and food services Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and religious, grant making, civic, and professional organizations) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia Almanac of Business & Industrial Financial Ratios (2011 By www.cch.ca Published On :: Fri, 29 Oct 2010 14:54:25 GMT Available: September 2010 Author: Leo Troy Ph. D. CCH's Almanac of Business and Industrial Financial Ratios is the first step in helping to determine a company's true measure of performance and value. The comprehensive resource puts 50 comparative performance indicators at the practitioner's command and covers all of North America (U.S., Canada, and Mexico) using NAICS data. The Almanac provides financial information that is calculated and derived from the latest available IRS data on nearly 5 million U.S. and international companies. The Almanac gives you accurate performance data for 50 operating and financial factors in 199 industries. Data for each industry is divided into 13 categories based on company size, so you'll find a precise benchmark against which to measure any company's performance. One quick glance at the appropriate field of business and company-size category and you've found the definitive starting point for competitive performance analysis. The Almanac provides competitive norms in actual dollar amounts for revenue and capital factors, such as net receivables, net property, inventories, total assets, portfolio income, and more. It then gives you important average operating costs in percent of net sales, including cost of operations, pensions and benefits, interest, and more. The Almanac provides ratios for industry-wide results for inventory turnover, current assets to working capital, quick ratio, asset turnover, and others. It also provides other critical financial factors in percentages, including debt ratio, return on assets, and return on equity, and profit margin. The Almanac of Business and Industrial Financial Ratios comes complete with a CD that contains a special Excel Spreadsheet Template that can be used to input data on a given company to see how a company compares with the data provided in the Almanac. The book is organized by the following major industry sectors, which in turn cover 199 industries, including: Agriculture, forestry, fishing, and hunting Mining Utilities Construction Manufacturing Wholesale trade Retail trade Transportation and warehousing Information Finance and insurance Real estate and rental leasing Professional, scientific and technical services Management of companies (holding companies) Administrative and support and waste management and remediation services Health care and social assistance Arts, entertainment and recreation Accommodation and food services Other services (including repair and maintenance, automotive repair and maintenance, personal and laundry services, and reliIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia 2013 Canadian Federal Budget Plan: CCH Special Report By www.cch.ca Published On :: Mon, 21 Dec 2009 10:36:34 GMT This Special Report contains the full text of the 2013 Canadian Federal Budget Plan with in-depth Budget analysis prepared by experts from Dentons and by Joseph Frankovic LL.B., LL.M., Ph.D., CFA. The commentary written for this report describes each income tax proposal contained in the Budget as well as proposals relating to GST/HST. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia Financial Planning Education for Accountants Bundle By www.cch.ca Published On :: Wed, 15 Sep 2010 14:24:47 GMT Why we created Financial Planning Education for Accountants : A Fast Track to the CFP® Examination Your clients require help in managing their personal finances. They need complete financial planning services and who is better positioned to provide that service than you? As their accountant, you've earned your client's trust and respect. Helping them to manage their retirement and wealth is a natural step forward. By offering complete personal financial services, you'll serve their needs better, while enhancing your business practice. The modular curriculum of our accredited CFP Education Program enables you to focus on topics that are least familiar or where you may require an update. This saves you time. Accountants with three years of related industry experience may qualify to challenge FPSC’s CFP Examination. If so, you can use this educational product to fully prepare to earn your CFP designation. You can also use it simply to add to and update your financial planning knowledge for everyday use. Content: There are a total of 19 modules provided in the CCH/Advocis CFP qualifying program. Ten modules are strongly recommended for accountants. They include areas of personal financial services that you may not have studied recently, or at all, or encountered in prior work experience. These topics were selected by accounting experts and survey respondents. They stated that having this knowledge would help them add significant value for their clients. There are also nine optional modules which present the remaining topics covered in the FPSC CFP Examination Blueprint. Self-study and Online Self-Testing: In addition to receiving four bound volumes of printed educational content, you obtain online access to the testing portion of the qualifying program. With two opportunities to test yourself over a period of one year, you’ll know what to review further and when you are ready to sit for the CFP Examination. Significant savings: Four complete texts and one year of self-testing for $795. If you qualify to challenge the CFP Examination, you can obtain this learning at half of the price of the full registration fees of the complete qualifying program.. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia U.S. Master Depreciation Guide (2011 By www.cch.ca Published On :: Mon, 01 Nov 2010 10:07:26 GMT Available: December 2010 Old depreciation systems do not die - or even fade away very fast. Businesses and the practitioners that serve them must operate with three coexisting depreciation systems -Modified Accelerated Cost Recovery System (MACRS), the Accelerated Cost Recovery System (ACRS) and the Treasury Department's Asset Depreciation System (ADR).CCH's U.S. Master Depreciation Guide offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related U.S. Master Depreciation Guide explanation. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. CONTENTS: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis VeIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia IFRS Literacy: Understanding the New Financial Statements By www.cch.ca Published On :: Wed, 18 Aug 2010 08:16:39 GMT New rules for financial statement users With the transition to International Financial Reporting Standards in Canada, accountants, financial analysts and advisors, corporate finance professionals, institutional and individual investors and other financial statement users will need to re-educate themselves in understanding and interpreting financial statements issued by public companies. Under IFRS traditional performance measures such as key financial ratios or income measures have the potential to change simply due to changes in accounting figures. In the UK for example, when their transition to IFRS occurred, some companies went from a profit to a loss position and vice versa, simply due to changes in accounting rules, rather than performance. Description and explanation of how financial statements will change under IFRS IFRS Literacy: Understanding the New Financial Statements provides a description and explanation of how financial statements will change under IFRS, along with valuable expert analysis and insight into true financial statement literacy in the post-IFRS transition market. The content of this work focuses on practical application and analysis of IFRS-based statements, drawing upon actual examples from both the Canadian and international financial markets. In its electronic subscription format, this content is updatable and fully searchable. IFRS Impact highlights key differences under previous Canadian GAAP Each chapter includes highlighted comments on the impact of IFRS on particular financial statement items. This commentary feature highlights key differences of financial statements prepared under IFRS from those issued under previous Canadian GAAP, noting common changes in accounting policies, amounts, disclosures and presentation. Extracts from published financial statements illustrate these differences. Unique Canadian perspective for Canadian readers IFRS Literacy: Understanding the New Financial Statements provides a unique Canadian perspective for Canadian readers, and is designed to appeal to a broad cross-section of financial statement users, including accountants, financial analysts and advisors, corporate finance professionals, and institutional and individual investors. Topical coverage includes: Basic Building Blocks of Financial Statements Values and Limitations of Key Performance Ratios Assessing Risk and Measurement Uncertainties Management’s Discussion and Analysis (MD&A) Identifying "good" companies and fairly-priced stocks Specific impacts of transition to IFRS About the Author If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia U.S. Master Depreciation Guide (2012) By www.cch.ca Published On :: Thu, 03 Nov 2011 11:50:10 GMT Untitled Document Available: December 2011 This book offers a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. The U.S. Master Depreciation Guide includes several useful "quick reference tables." These include a list of trucks, SUVs, and vans that are exempt from the luxury car caps because they weigh more than 6,000 pounds, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the location of the related explanation. CONTENTS: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text plus CCH-prepared Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia 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: Tax credits for adoption and medical eIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia British Columbia Tax Reporter By www.cch.ca Published On :: Complete, up-to-date coverage of tax law in the province British Columbia Tax Reporter is an essential resource for tax professionals who have clients with business interests in the province. Updated frequently, it provides full coverage of the latest tax developments for BC as well as valuable time-saving tools and commentary. Content includes: Statutes and regulations pertaining to: Income tax (personal and corporate) Capital tax, hotel room tax, carbon tax, tobacco tax, logging tax and mineral tax Official government publications and commentary related to personal and corporate income tax Social service tax (sales tax) Comprehensive commentary on BC Social Service Tax, authored by the experts at Ryan Bonus features: Provincial Tax News monthly newsletter Handy federal and provincial tax charts Inter-provincial sales tax charts Budget dispatches News releases Case digests Full-text case law Administration and personnel chart A summary of the progress of provincial legislation CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time. Professionals who subscribe to British Columbia Tax Reporter also find these publications instrumental to their practice: Provincial Tax Reporters - All Provinces & Territories Alberta & Territories Tax Reporter GST Reporter Window on GST/HST If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia 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
ia 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
ia 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
ia 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 ia Canadian Corporate Secretary's Guide By www.cch.ca Published On :: The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions. Your subscription includes: a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers) a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities in-depth commentary on the following key corporate secretarial topics: duties and responsibilities of the corporate secretary incorporation corporate finance corporate governance financial disclosure meetings corporate reorganizations extra-provincial businesses stock exchange requirements special issues, including: competition law consumer legislation banking and insurance intellectual property labour relations and human rights administrative law Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia World Trade and Arbitration Materials By www.cch.ca Published On :: Tue, 19 Nov 2013 08:14:52 GMT Practitioners in arbitration and trade must have timely access to current information in those fields. But the rapid and continual growth in practical and academic research in these areas makes staying current nearly impossible. World Trade and Arbitration Materials publishes the texts of all of the most important current documents relating to international trade not readily available elsewhere. Its coverage and currency make it an indispensable tool for those working in the fields of arbitration and trade, especially those involved in research in these areas. Topics covered: Anti-dumping and unfair trade practices decisions Pending legislation and new statutes Policy statements, position papers, proposals, and reports concerning trade negotiations New arbitration rules and news of arbitration centres Reports of trade dispute settlement panels Arbitral awards and court decisions The journal also includes a selection of essential current documents relating to international arbitration as a means of settling international business disputes. It provides arbitral awards, news of adhesion to international conventions, court decisions, statutes, reports from official authorities, arbitration rules, and news of arbitration centres and associations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia 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 ia 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 ia U.S. Master Depreciation Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:22:08 GMT Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. ____ The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided. Other highlights include: Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances How to compute MACRS without using tables Identifying and depreciating land iIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ia U.S. Master Depreciation Guide (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:24:11 GMT Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system since 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia 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 ia The Professional's Diary 2010 By www.cch.ca Published On :: Thu, 13 Aug 2009 09:00:06 GMT Please purchase the latestd edition. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia The Practice of Mediation: A Video Integrated Text, 2nd Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:35:11 GMT Published: June 2012 This widely-adopted mediation text was the first to combine in-depth textual analysis of the mediation process with video case studies illustrating the stages of the mediation process and the many constituent skills of effective mediators. The Practice of Mediation, Second Edition expands that video content and makes it available to students online or in a seamless e-book format, with a simple click of an icon. The book has quickly become the text of choice in mediation clinics and mediation simulation courses. Features of the second edition: All original text, written in an accessible and conversational style. Used by many first-time mediation instructors as well as by highly experienced teachers and trainers. Provides students with a sophisticated conceptual understanding of the negotiation process and the cognitive, psychological and strategic barriers to conflict resolution. Teaches about the mediation process “from the inside out,” breaking down the skills of effective mediation into their component parts. Closely analyzes the major ethical and role issues that mediators encounter “on the ground.” Includes a video-driven chapter on representation of clients in mediation. Recognizes and prepares students for all of the major approaches to mediation. Contains seven hours of video, depicting nine professional mediators, with different backgrounds and orientations, mediating three different cases, often with very different results. The video extracts are fully integrated with the text, enabling students to “see” what they are reading about as they read it, and enabling instructors to save precious classroom time by assigning video extracts to be viewed and analyzed outside of class. The three video case studies are all based on real mediated disputes. In these unscripted mediations, the mediators and lawyers perform as they would in an actual case. Professional actors portray the role of the disputants in an extremely realistic and believable fashion. In addition to illustrating a very wide range of mediator techniques, the video includes an extended comparative example of facilitative and evaluative mediation of the same matter. The Teacher's Manual includes detailed, flexible chapter-by-chapter teaching notes; a wide variety of simulations and mini-role-plays from which to choose (many with instructor debriefing notes); sample syllabi and suggestions for how the book can be used in a variety ofcourse configurations; transcripts of the video extracts that instructors can assign to students for further “micro-analysis,” plus author commentary; andassorted additional course information material and handouts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia 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 ia 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 ia 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 ia Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia 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 ia 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 ia 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 ia Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition By www.cch.ca Published On :: Mon, 18 Nov 2013 15:49:13 GMT Published: August 2009 Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD. Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study. The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed. With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia Power Tools for Negotiating International Business Deals, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:47:13 GMT Published: October 2008 This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium. James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto. Table of contents: Chapter 1: The basics of International Business Deals Chapter 2: Negotiating International Sales of Goods and Services Chapter 3: Negotiating International Agency and Consulting Deals Chapter 4: Negotiating International Distribution Deals Chapter 5: Negotiating International License Deals Chapter 6: International Joint Venture and Consortium Deal Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia Mediating Justice: Legal Dispute Negotiations, 2nd Edition By www.cch.ca Published On :: Published: December 2011 Mediating Justice: Legal Dispute Negotiations, 2nd Edition provides the most comprehensive, practical, and theoretical framework for mediating disputes over rights in Canada. One of the unique features of this book is that it brings together, in one source, all of the multi-disciplinary literature on negotiation and mediation in the important context of conflicts over rights. The central theme is the power of authentic "talk" and "listening" in the resolution of our most difficult disputes. The author provides strategic advice on the best dispute resolution practices and the role of lawyers and law in legal dispute negotiations. Practitioners will develop an enhanced understanding of the dynamics of dispute resolution and the tailoring of facilitative practices to particular disputes or barriers for successful interventions. This resource was written for lawyers, mediators, and other conflict resolution professionals, such as human resource practitioners, judges, and tribunal members. As well, particular attention was also paid to law students. What's included: An update of the most recent multi-disciplinary literature on dispute resolution in one accessible source; An analysis of a wide range of cutting-edge techniques for intervening in legal disputes, particularly those that are emotional or involving many parties; Extensive updates on the role of emotions, ethics, and on-line technology in conflict resolution; Descriptions of the practice routines of experienced negotiators and mediators in preparing to intervene; A review of new and evolving mediation theories; and An analysis of recent developments in the law pertaining to the confidentiality of mediated settlement discussions. About the Author The Honourable George W. Adams, Q.C. is one of Canada's most experienced professional mediators. He is an award winning author as well as a former superior court judge, law professor, agency head, senior bureaucrat, and legal practitioner. He has used Mediating Justice to educate law students at the University of Toronto School of Law in negotiation theory and practice and to provide mediation training to senior administrative tribunal members and lawyers. Dubbed the "guru" of mediation by the National Post, Adams has mediated in a vast range of legal conflict situations. In 1997 he resigned from the Ontario Superior Court of Justice, in a rare instance of a judge stepping down from the bench to establish a neutral dispute resolution practice. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:49:56 GMT Author: Rosalee Hacker, CPA This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report. This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services." Part I is applicable to all audit, compilation, and review engagements of common interest realty associations; Part II is applicable to audit engagements; and Part III is applicable to compilation and review engagements. This book consists of 33 chapters and covers all major audit, compilation, and review topics. TABLE OF CONTENTS Part I: Common Interest Realty Associations Chapter 1: Industry and Regulatory Overview Chapter 2: Overview of Accounting Principles and Practices Chapter 3: Financial Accounting and Reporting Considerations Part II: Audit Engagements Chapter 4: Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology Chapter 5: Financial Statement Assertions, Audit Evidence, and Audit Documentation Chapter 6: Pre-Engagement Procedures and Audit Planning Chapter 7: Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment Chapter 8: Assessing the Risks of Material Misstatement Chapter 9: Performing Audit Procedures in Response to Assessed Risks Chapter 10: Extent of Audit Procedures and Sampling Chapter 11: Analytical Procedures Chapter 12: Cash Chapter 13: Investments in Securities, Derivative Instruments, and Hedging Activities Chapter 14: Receivables and Revenues Chapter 15: Property and Equipment Chapter 16: Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets Chapter 17: Accounts Payable Chapter 18: Payroll and Other Liabilities Chapter 19: Income Taxes Chapter 20: Debt Obligations Chapter 21: Equity Chapter 22: Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements Chapter 23:&nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ia International Sales Agreements: An Annotated Drafting and Negotiating Guide, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:43:50 GMT Published: October 2008 It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations. For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause. Table of Contents: Contents of Sample Clauses Introduction Chapter 1: Preliminary Matters Chapter 2: Drafting the Agreement Chapter 3: The Goods Being Sold Chapter 4: Trade Terms Chapter 5: Price Chapter 6: Permits, Licenses and Certificates Chapter 7: Payment Chapter 8: Delivery Chapter 9: Transfer of Title and Risk Chapter 10: Bills of Lading and Other Documents for Carriage of Goods Chapter 11: Insurance Chapter 12: Inspection Chapter 13: Warranties Chapter 14: Force Majeure and Hardship Chapter 15: Termination and Penalty Clauses Chapter 16: Intellectual Property Chapter 17: Other Obligations of the Parties Chapter 18: Dispute Resolution Chapter 19: Governing Law Chapter 20: Language Chapter 21: Miscellaneous Provisions Appendix 1: The CISG Appendix 2: UNIDROIT Principles of International Commercial Contracts Appendix 3: The Principles of European Contract Law If you would like more details about this product, or would like to order a copy online, please click here. Full Article ia 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 ia 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 ia 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 ia 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 ia 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 ia 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 ia 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 «1..2..247..492..737..982..1227..1472..1717..19622396 2397 23982443» Recent Trending Benefits of the Variable Refrigerant Flow Embodied Energy of Building Materials American Industrial Partners to Acquire PPG’s Architectural Coatings Business Tech giant’s philanthropic arm gives almost £500,000 to two London charities SIA Releases New Version of OSDP Standard Companies' 'Green' Efforts Include Products’ Material Content Floyd & Associates unveils new website Viridian Introduces Engineered Reclaimed Hardwood Line The Carpet and Rug Institute Presents the 2024 Joseph J.Smrekar Memorial Award Portland’s Ranked Choice Voting Was a Success (Despite What the Oregonian Claims) A look at the potential impact of shutting down the Department of Education A Basic Black Special: Race and Ferguson Beyond The Headlines Exquisite bird fossil provides clues to the evolution of avian brains Why we now think the myopia epidemic can be slowed – or even reversed Pakistani Christian families plead for justice after daughters’ abductions Subscribe To Our Newsletter
ia Canadian Corporate Secretary's Guide By www.cch.ca Published On :: The Canadian Corporate Secretary's Guide gives you the exact information you need to carry out your duties and responsibilities as a corporate secretary or administrator. Comprehensive in scope, it provides information that takes the corporate secretary from incorporation and initial organization through to day-to-day corporate administration, including corporate governance, business reorganizations, and acquisitions. Your subscription includes: a monthly newsletter, the Corporate Brief, that explains changes to relevant law, summarizes recent cases, and provides an in-depth article examining a current topic of interest to corporate lawyers and corporate secretaries the corporate News Tracker, which keeps you up-to-date on the status of legislative changes (available only to online subscribers) a table of concordance for corporate legislation and charts of corporate penalties and statutory liabilities in-depth commentary on the following key corporate secretarial topics: duties and responsibilities of the corporate secretary incorporation corporate finance corporate governance financial disclosure meetings corporate reorganizations extra-provincial businesses stock exchange requirements special issues, including: competition law consumer legislation banking and insurance intellectual property labour relations and human rights administrative law Precedents provided include Board resolutions, shareholder consents, checklists regarding agreements, due diligence tables, and much, much more! If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia World Trade and Arbitration Materials By www.cch.ca Published On :: Tue, 19 Nov 2013 08:14:52 GMT Practitioners in arbitration and trade must have timely access to current information in those fields. But the rapid and continual growth in practical and academic research in these areas makes staying current nearly impossible. World Trade and Arbitration Materials publishes the texts of all of the most important current documents relating to international trade not readily available elsewhere. Its coverage and currency make it an indispensable tool for those working in the fields of arbitration and trade, especially those involved in research in these areas. Topics covered: Anti-dumping and unfair trade practices decisions Pending legislation and new statutes Policy statements, position papers, proposals, and reports concerning trade negotiations New arbitration rules and news of arbitration centres Reports of trade dispute settlement panels Arbitral awards and court decisions The journal also includes a selection of essential current documents relating to international arbitration as a means of settling international business disputes. It provides arbitral awards, news of adhesion to international conventions, court decisions, statutes, reports from official authorities, arbitration rules, and news of arbitration centres and associations. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia 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
ia 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
ia U.S. Master Depreciation Guide (2015) By www.cch.ca Published On :: Thu, 18 Sep 2014 11:22:08 GMT Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH's U.S. Master Depreciation Guide pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system which dates back to 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. ____ The Guide also discusses accounting method changes required to comply with recently issued MACRS regulations dealing with general assets accounts and dispositions, including retirements of structural components. A handy reference chart of these changes is provided. Other highlights include: Listed property depreciation rules Depreciation of vehicles subject to "luxury" car caps Handling vehicle trade-ins, including luxury car caps and carryover basis Vehicle depreciation using the standard mileage rate, FAVR allowances, and other mileage based methods Like-kind exchanges and involuntary conversions Rev. Proc. 87-56 class life and depreciation period table reproduced in full text All MACRS depreciation tables reproduced in full text including Indian reservation property depreciation tables and tables that incorporate the effect of the first-year 30 percent and 50 percent bonus depreciation allowances How to compute MACRS without using tables Identifying and depreciating land iIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia U.S. Master Depreciation Guide (2014) By www.cch.ca Published On :: Tue, 25 Sep 2012 10:24:11 GMT Offers tax and accounting professionals who work with businesses a one-stop resource for guidance in understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging, because bits and pieces of applicable information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. This book pulls the pieces together, so practitioners can make sense of all the corresponding information and put the information into practice. Published annually, this new edition is completely updated to reflect all depreciation rule changes through press time in December. A special Highlights section provides a quick overview of any new legislation, cases, rulings, and regulations occurring since last year's edition, with cross-references to the explanation paragraph in which they are reflected. The Guide presents a concise yet comprehensive discussion of the depreciation rules. It includes: Discussion of the historical background of depreciation and depreciation fundamentals. Coverage of : Modified Accelerated Cost Recovery System (MACRS), which was introduced by the Tax Reform Act of 1986, and is applicable to most tangible depreciable property in service after 1986; Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; General rules for pre-1981 property; Asset Depreciation Range (ADR) system since 1971; Code Sec. 179 expensing rules; and Amortization of intangibles, including section 197 intangibles. Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2014 Edition) Income Tax Regulations (Winter 2014 Edition), December 2013 (US) Almanac of Business & Industrial Financial Ratios (2014) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia 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
ia The Professional's Diary 2010 By www.cch.ca Published On :: Thu, 13 Aug 2009 09:00:06 GMT Please purchase the latestd edition. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia The Practice of Mediation: A Video Integrated Text, 2nd Edition By www.cch.ca Published On :: Wed, 23 Jan 2013 07:35:11 GMT Published: June 2012 This widely-adopted mediation text was the first to combine in-depth textual analysis of the mediation process with video case studies illustrating the stages of the mediation process and the many constituent skills of effective mediators. The Practice of Mediation, Second Edition expands that video content and makes it available to students online or in a seamless e-book format, with a simple click of an icon. The book has quickly become the text of choice in mediation clinics and mediation simulation courses. Features of the second edition: All original text, written in an accessible and conversational style. Used by many first-time mediation instructors as well as by highly experienced teachers and trainers. Provides students with a sophisticated conceptual understanding of the negotiation process and the cognitive, psychological and strategic barriers to conflict resolution. Teaches about the mediation process “from the inside out,” breaking down the skills of effective mediation into their component parts. Closely analyzes the major ethical and role issues that mediators encounter “on the ground.” Includes a video-driven chapter on representation of clients in mediation. Recognizes and prepares students for all of the major approaches to mediation. Contains seven hours of video, depicting nine professional mediators, with different backgrounds and orientations, mediating three different cases, often with very different results. The video extracts are fully integrated with the text, enabling students to “see” what they are reading about as they read it, and enabling instructors to save precious classroom time by assigning video extracts to be viewed and analyzed outside of class. The three video case studies are all based on real mediated disputes. In these unscripted mediations, the mediators and lawyers perform as they would in an actual case. Professional actors portray the role of the disputants in an extremely realistic and believable fashion. In addition to illustrating a very wide range of mediator techniques, the video includes an extended comparative example of facilitative and evaluative mediation of the same matter. The Teacher's Manual includes detailed, flexible chapter-by-chapter teaching notes; a wide variety of simulations and mini-role-plays from which to choose (many with instructor debriefing notes); sample syllabi and suggestions for how the book can be used in a variety ofcourse configurations; transcripts of the video extracts that instructors can assign to students for further “micro-analysis,” plus author commentary; andassorted additional course information material and handouts. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia The Osler Guide to Commercial Arbitration in Canada: A Practical Introduction to Domestic and International Commercial Arbitration By www.cch.ca Published On :: Tue, 25 Jun 2013 09:01:33 GMT Published: February 2006 Osler is internationally known as one of Canada's leading corporate/commercial law firms. In this incomparable guide for practitioners, three experienced Osler lawyers - one each in Ontario, Quebec, and Alberta - provide an easy-to-use practical overview of the law of domestic and international arbitrations. With lucid clarification of applicable legislation, both federal and provincial, and analysis of relevant case law, The Osler Guide to Commercial Arbitration in Canada offers great assistance in the preparation, negotiation, process, and conclusion of arbitration agreements in Canada. Topcs covered: Important issues and key cases in all Canadian provinces and territories and under federal legislation Practical reasons to use arbitration and what to consider in preparing arbitration agreements Drafting arbitration clauses to manage risk Protection of confidential information Staying court proceedings in favour of arbitration Appealing and enforcing awards Emphasizing the major jurisdictions of Ontario, Quebec, Alberta, and British Columbia, it offers immeasurable value to in-house and external corporate counsel, litigation lawyers, international lawyers, and business people, as well as to students of dispute resolution. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia 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
ia 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
ia 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
ia Social Media: Legal Risk & Corporate Policy By www.cch.ca Published On :: Thu, 27 Feb 2014 13:27:24 GMT Published: May 2013 As employees blur the line between what’s business and what’s personal, electronic gaffes, outbursts, and spontaneous attacks span the globe in 80 milliseconds. It can happen anywhere at any time – not just from the office, not just from your network, not just from corporate devices. To stay in control of this ever-changing threat, attorneys, corporate policymakers, and communications professionals must master the social media legal landscape. Social Media: Legal Risk and Corporate Policy quickly puts you in charge with: The only practical, social media policy-creation toolkit that includes sample provisions Proven techniques for navigating conflicts between policy and privacy Valuable analysis of the implications and applications of social media cases – including labor and employment litigation and regulatory concerns Exclusive insights from expert, author, attorney, consultant, and professor Adam Cohen Now you can establish sound social media policy quickly. Spanning two distinct sections – “Managing Legal Risk” and “Navigating the Social Media Services’ Privacy Policies and Practices” – this book is organized to speed your policy creation and support ongoing management of social media issues. You will also receive “at-your-fingertips” access to numerous appendices designed to save you time by taking you directly to key primary source documents. Buyers gain access to ongoing social media law updates from the author at www.resourcefullaw.com. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia 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
ia 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
ia 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
ia Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition By www.cch.ca Published On :: Mon, 18 Nov 2013 15:49:13 GMT Published: August 2009 Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD. Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study. The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed. With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia Power Tools for Negotiating International Business Deals, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:47:13 GMT Published: October 2008 This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium. James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto. Table of contents: Chapter 1: The basics of International Business Deals Chapter 2: Negotiating International Sales of Goods and Services Chapter 3: Negotiating International Agency and Consulting Deals Chapter 4: Negotiating International Distribution Deals Chapter 5: Negotiating International License Deals Chapter 6: International Joint Venture and Consortium Deal Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia Mediating Justice: Legal Dispute Negotiations, 2nd Edition By www.cch.ca Published On :: Published: December 2011 Mediating Justice: Legal Dispute Negotiations, 2nd Edition provides the most comprehensive, practical, and theoretical framework for mediating disputes over rights in Canada. One of the unique features of this book is that it brings together, in one source, all of the multi-disciplinary literature on negotiation and mediation in the important context of conflicts over rights. The central theme is the power of authentic "talk" and "listening" in the resolution of our most difficult disputes. The author provides strategic advice on the best dispute resolution practices and the role of lawyers and law in legal dispute negotiations. Practitioners will develop an enhanced understanding of the dynamics of dispute resolution and the tailoring of facilitative practices to particular disputes or barriers for successful interventions. This resource was written for lawyers, mediators, and other conflict resolution professionals, such as human resource practitioners, judges, and tribunal members. As well, particular attention was also paid to law students. What's included: An update of the most recent multi-disciplinary literature on dispute resolution in one accessible source; An analysis of a wide range of cutting-edge techniques for intervening in legal disputes, particularly those that are emotional or involving many parties; Extensive updates on the role of emotions, ethics, and on-line technology in conflict resolution; Descriptions of the practice routines of experienced negotiators and mediators in preparing to intervene; A review of new and evolving mediation theories; and An analysis of recent developments in the law pertaining to the confidentiality of mediated settlement discussions. About the Author The Honourable George W. Adams, Q.C. is one of Canada's most experienced professional mediators. He is an award winning author as well as a former superior court judge, law professor, agency head, senior bureaucrat, and legal practitioner. He has used Mediating Justice to educate law students at the University of Toronto School of Law in negotiation theory and practice and to provide mediation training to senior administrative tribunal members and lawyers. Dubbed the "guru" of mediation by the National Post, Adams has mediated in a vast range of legal conflict situations. In 1997 he resigned from the Ontario Superior Court of Justice, in a rare instance of a judge stepping down from the bench to establish a neutral dispute resolution practice. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013) By www.cch.ca Published On :: Thu, 14 Jun 2012 15:49:56 GMT Author: Rosalee Hacker, CPA This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report. This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services." Part I is applicable to all audit, compilation, and review engagements of common interest realty associations; Part II is applicable to audit engagements; and Part III is applicable to compilation and review engagements. This book consists of 33 chapters and covers all major audit, compilation, and review topics. TABLE OF CONTENTS Part I: Common Interest Realty Associations Chapter 1: Industry and Regulatory Overview Chapter 2: Overview of Accounting Principles and Practices Chapter 3: Financial Accounting and Reporting Considerations Part II: Audit Engagements Chapter 4: Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology Chapter 5: Financial Statement Assertions, Audit Evidence, and Audit Documentation Chapter 6: Pre-Engagement Procedures and Audit Planning Chapter 7: Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment Chapter 8: Assessing the Risks of Material Misstatement Chapter 9: Performing Audit Procedures in Response to Assessed Risks Chapter 10: Extent of Audit Procedures and Sampling Chapter 11: Analytical Procedures Chapter 12: Cash Chapter 13: Investments in Securities, Derivative Instruments, and Hedging Activities Chapter 14: Receivables and Revenues Chapter 15: Property and Equipment Chapter 16: Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets Chapter 17: Accounts Payable Chapter 18: Payroll and Other Liabilities Chapter 19: Income Taxes Chapter 20: Debt Obligations Chapter 21: Equity Chapter 22: Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements Chapter 23:&nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia International Sales Agreements: An Annotated Drafting and Negotiating Guide, Second Edition By www.cch.ca Published On :: Thu, 14 May 2009 13:43:50 GMT Published: October 2008 It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations. For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause. Table of Contents: Contents of Sample Clauses Introduction Chapter 1: Preliminary Matters Chapter 2: Drafting the Agreement Chapter 3: The Goods Being Sold Chapter 4: Trade Terms Chapter 5: Price Chapter 6: Permits, Licenses and Certificates Chapter 7: Payment Chapter 8: Delivery Chapter 9: Transfer of Title and Risk Chapter 10: Bills of Lading and Other Documents for Carriage of Goods Chapter 11: Insurance Chapter 12: Inspection Chapter 13: Warranties Chapter 14: Force Majeure and Hardship Chapter 15: Termination and Penalty Clauses Chapter 16: Intellectual Property Chapter 17: Other Obligations of the Parties Chapter 18: Dispute Resolution Chapter 19: Governing Law Chapter 20: Language Chapter 21: Miscellaneous Provisions Appendix 1: The CISG Appendix 2: UNIDROIT Principles of International Commercial Contracts Appendix 3: The Principles of European Contract Law If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ia 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
ia 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
ia 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
ia 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
ia 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
ia 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
ia 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
