ign Foreign Bank Account Reporting Compliance Guide, 2014 By www.cch.ca Published On :: Mon, 18 Jun 2012 09:35:09 GMT Previously called: FBAR Compliance Guide to Foreign Bank Account Reporting Compliance Guide. If one owns or has authority over a foreign financial account, including a bank account, brokerage account, mutual fund, unit trust or some other type of financial account, he or she may be required to make an annual report of the account to the Internal Revenue Service. Under the Bank Secrecy Act, each United States person must file a Report of Foreign Bank and Financial Accounts (FBAR) (Form TD F 90-22.1), if the person has a financial interest in or signature authority (or other authority that is comparable to signature authority) over one or more accounts in a foreign country and the aggregate value of all foreign financial accounts exceeds threshold amounts at any time during the calendar year. In addition, the Hiring Incentives to Restore Employment Act (HIRE Act), signed into law by President Obama in 2010, substantially incorporates the measures designed to stop tax evasion contained in the Foreign Account Tax Compliance Act (FATCA) of 2009. Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS on Form 8938, which will be attached to their federal income tax return. This reporting is in addition to the foreign bank account report, Form TDF 90-22.1 (FBAR). The Form 8938 reporting is applicable to all “specified persons” who are considered to hold an interest in a “specified foreign financial asset” which meets the “reporting thresholds.” In December 2011, the IRS issued temporary (TD 9567) and proposed (REG-130302-10) regulations which provide guidance on the requirement that certain foreign financial assets be reported to the IRS for tax years beginning after March 2010. This requirement comes from Section 6038D which was added to the Internal Revenue Code under the HIRE Act. The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-wilful violations and for wilful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 &nbIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ign Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:17:26 GMT Author: Melissa S. Gillespie, CPA, JD, MST, The Foreign Bank Account Reporting Compliance Guide is an essential resource because substantial civil penalties may be imposed for non-willful violations and for willful violations criminal penalties and imprisonment may be imposed in addition to the civil penalties. This is an important new IRS compliance requirement with huge monetary civil penalties at stake as well as potential criminal consequences. It has ongoing compliance reporting requirements with enforcement teeth behind it and this publication provides the necessary guidance. Part 1 FBAR Reporting Chapter 1 History of Foreign Financial Account Reporting Chapter 2 How to Define a U.S. Person Chapter 3 What is a Financial Interest? Chapter 4 What is Signature Authority? Chapter 5 Financial Accounts Chapter 6 Exceptions to Filing Chapter 7 How to Complete the Form TDF 90-22.1 Chapter 8 Penalties Chapter 9 Recent Developments Through 2011 Chapter 10 Developments During 2012 and 2013 Part 2 FATCA Reporting Chapter 11 An Overview of Reporting for Specified Foreign Financial Assets Chapter 12 The HIRE Act and Form 8938 vs. Form TDF 90-22.1 Chapter 13 Temporary and Proposed Regulations for FATCA: Definitions Chapter 14 Who is a Specified Person Under the FATCA Rules and What Are Their Applicable Filing Threshold Amounts Chapter 15 What is Reportable on Form 8938 Chapter 16 How to Report Specified Foreign Financial Assets Chapter 17 Penalties for Failure to File Form 8938 Chapter 18 FATCA Withholding Provisions Found Under IRC Sections 1471-1474 9780808039532 7" x 10" 680 pages Related Products Schwarz on Tax Treaties, 3rd Edition 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.) Full Article
ign Financial Products: Taxation, Regulation and Design (2015 Supplement) (U.S.) By www.cch.ca Published On :: Thu, 18 Sep 2014 10:14:23 GMT Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1 Overview of the Markets Part 2 Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4 Taxation of Capital Transactions Part 5 Taxation of Ordinary Income Transactions Part 6 Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Part 7 Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8 Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9 Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10 Taxation of Debt Securities and Options on Debt Securities Part 11 Taxation of Asset-Backed Securities Part 12 Taxation of Physical Commodities and Options on Commodities Part 13 Taxation of Section 1256 Contracts Part 14 Tax Consequences of Holding Offsetting Positions (Straddles) Part 15 Foreign Currency and International Operations Part 16 Notional Principal Contracts 9780808039549 6" x 9" 1,152 pages Related ProductIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ign Financial Products: Taxation, Regulation and Design (2014 Supplement) (US) By www.cch.ca Published On :: Fri, 26 Oct 2012 12:18:34 GMT Author: Andrea S. Kramer A three-volume set, the book provides a road map to work one’s way through the tax and regulatory maze of financial products. It details the policies, rules, and interpretations that govern the federal regulation and taxation of securities, derivatives, commodities, options, and hybrid products. It provides reliable answers to questions about financial markets and products and will help in planning transactions and in defending challenged tax positions. Part 1: Overview of the Markets Part 2: Overview of Selected Market Participants Part 3: Taxation of Market Participants Part 4: Taxation of Capital Transactions Part 5: Taxation of Ordinary Income Transactions Part 6: Profit Motive, Sham, Business Purpose, and Other Anti-Abuse Considerations Part 7: Treatment of Gain or Loss on Terminations of Contract Rights and Obligations Part 8: Taxation of Dividend Income, Interest Income, Security Loans, and Repurchase Transactions Part 9: Taxation of Stock and Other Equity Securities, Publicly Traded Partnership Interests, and Publicly Traded Trust Interests Part 10: Taxation of Debt Securities and Options on Debt Securities Part 11: Taxation of Asset-Backed Securities Part 12: Taxation of Physical Commodities and Options on Commodities Part 13: Taxation of Section 1256 Contracts Part 14: Tax Consequences of Holding Offsetting Positions (Straddles) Part 15: Foreign Currency and International Operations Part 16: Notional Principal Contracts 1,152 pages Related Products U.S. Master Bank Tax Guide (2014) Accounting Desk Book – 23rd edition (2014) (US) Fiduciary Accounting Answer Book, 2014 (US) Financial Instruments: A Comprehensive Guide to Accounting & Reporting (2014) (US) GAAP Guide (2014) (US) International Accounting/Financial Reporting Standards Guide (2014)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ign Energy Design Update By www.cch.ca Published On :: Wed, 23 Jan 2013 08:06:59 GMT Stay abreast of the latest progress in creating homes that save energy while optimizing economy, comfort, and health. Energy Design Update presents unbiased news and advice about developments in technology and regulation, objective product reviews, design and building tips, practical research reports, and tutorials. To produce each issue, the editors read countless journals and reports, travel to conferences worldwide, visit construction sites, and spend hours on the phone, tracking down leads, asking the hard questions – and getting the answers. The editors then condense their findings into the 16 practical, fast-reading pages of the newsletter. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ign Archived Webinar - Reporting Foreign Property on the T1135 By www.cch.ca Published On :: Tue, 20 May 2014 12:10:19 GMT Interested in Reporting Foreign Property on the T1135, but missed the webinar that took place on May 5, 2014? Here is your chance to purchase the webinar recording. The CRA has extended the filing deadline for the T1135 to July 31, 2014. If you will be preparing T1135 forms for T1 clients after tax season, have to prepare T1135 forms for corporations or just want to make sure that you filed your T1135s correctly, then view this webinar for an analysis of the revised T1135. Maureen Vance, CPA, CA, a tax consultant with Wolters Kluwer CCH will explain the new reporting requirements on the T1135 and your reporting options, and will also review what constitutes Specified Foreign Property. The webinar archive will include the following topics: New T1135 requirements Recap of the definition of Specified Foreign Property The T3/T5 exclusion explained The 2013 Transitional Reporting method Choosing between the T3/T5 exclusion and the transitional reporting method Filing the T1135 2014 year ends Penalties and extended reassessment Q&A Target Audience This archive webinar will be of interest to all professionals who prepare a T1135 for a taxpayer, whether the taxpayer is an individual, corporation, trust or partnership. This Webinar Includes: 30 days to review the webinar recording PDF version of the presentation slides If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ign Prozesse reflexiven Entwerfens: Processes of reflexive design / Margitta Buchert (ed.) By library.mit.edu Published On :: Sun, 13 Oct 2019 06:00:01 EDT Rotch Library - NA2750.P778 2018 Full Article
ign Beauty, memory, unity: a theory of proportion in architecture and design / Steve Bass By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA2760.B37 2019 Full Article
ign Drawing imagining building: embodiment in architectural design practices / Paul Emmons By library.mit.edu Published On :: Sun, 20 Oct 2019 06:00:01 EDT Rotch Library - NA2705.E46 2019 Full Article
ign Prestandard for Performance-Based Wind Design. By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article
ign Temporary works: principles of design and construction. By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article
ign Fire design of steel structures: ec1 - actions onstructures actions on str. exposed to fire. ec3 ... design of steel structures part 1-2. By library.mit.edu Published On :: Sun, 27 Oct 2019 06:00:02 EDT Online Resource Full Article
ign Experimental architecture: designing the unknown / Rachel Armstrong By library.mit.edu Published On :: Sun, 17 Nov 2019 06:00:02 EST Rotch Library - NA1995.A765 2020 Full Article
ign Nicole De Vésian -- gardens: modern design in Provence / Louisa Jones By library.mit.edu Published On :: Sun, 26 Jan 2020 06:00:01 EST Rotch Library - SB470.V47 J66 2019 Full Article
ign Zaha Hadid Architects: diseño como segunda naturaleza = design as second nature / textos = texts, Shajay Bhooshan [and five others] By library.mit.edu Published On :: Sun, 2 Feb 2020 06:00:01 EST Rotch Library - NA1469.H33 A4 2018 Full Article
ign The art of joining: designing the universal connector / edited by Phillip Denny and Adam Przywara By library.mit.edu Published On :: Sun, 2 Feb 2020 06:00:01 EST Rotch Library - NA680.A78 2019 Full Article
ign Signal. image. architecture.: (everything is already an image) / John May By library.mit.edu Published On :: Sun, 9 Feb 2020 06:00:01 EST Rotch Library - NA2500.M377 2019 Full Article
ign By-right, by-design: housing development versus housing design in Los Angeles / Liz Falletta By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA7238.L6 F35 2019 Full Article
ign A handbook of sustainable building design and engineering: an integrated approach to energy, health and operational performance / edited by Dejan Mumovic and Mat Santamouris By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Barker Library - TH880.H358 2019 Full Article
ign Exploring: research-driven building design / edited by Marilyne Andersen, Emmanuel Rey By library.mit.edu Published On :: Sun, 23 Feb 2020 06:00:02 EST Rotch Library - NA2000.E97 2019 Full Article
ign Design with nature now / edited by Frederick Steiner, Richard Weller, Karen M'Closkey, Billy Fleming By library.mit.edu Published On :: Sun, 1 Mar 2020 06:00:02 EST Rotch Library - SB470.5.D47 2019 Full Article
ign Mediating environments / Arctic Design Group, Leena Cho & Matthew Jull By library.mit.edu Published On :: Sun, 1 Mar 2020 06:00:02 EST Rotch Library - TH6031.C46 2019 Full Article
ign Seismic Evaluation and Design of Petrochemical and Other Industrial Facilities. By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Online Resource Full Article
ign Designing a garden: the Monk's Garden at the Isabella Stewart Gardner Museum / Michael Van Valkenburgh ; with an essay by Laurie Olin By library.mit.edu Published On :: Sun, 5 Apr 2020 06:00:02 EDT Rotch Library - SB470.V34 V34 2019 Full Article
ign Seismic behaviour and design of irregular and complex civil structures III Dietlinde Köber, Mario De Stefano, Zbigniew Zembaty, editors By library.mit.edu Published On :: Sun, 12 Apr 2020 06:00:01 EDT Online Resource Full Article
ign Concrete changes: architecture, politics, and the design of Boston City Hall / Brian M. Sirman By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - NA4433.B57 S57 2018 Full Article
ign Surfacedesign: material landscapes / James A Lord, Roderick Wyllie, Geoff di Girolomo ; foreword by Alan Maskin ; conversation with Anita Berrizbeitia By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - SB470.S845 L67 2019 Full Article
ign Environmental design: architecture, politics, and science in postwar America / Avigail Sachs By library.mit.edu Published On :: Sun, 26 Apr 2020 06:00:01 EDT Rotch Library - NA2543.S6 S225 2018 Full Article
ign [ASAP] CO<sub>2</sub> (De)Activation in Carboxylation Reactions: A Case Study Using Grignard Reagents and Nucleophilic Bases By feedproxy.google.com Published On :: Thu, 12 Mar 2020 04:00:00 GMT OrganometallicsDOI: 10.1021/acs.organomet.9b00838 Full Article
ign Synthesis of lignin-functionalized phenolic nanosphere supported Ag nanoparticles with excellent dispersion stability and catalytic performance By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/C9GC04311J, PaperShilin Chen, Guanhua Wang, Wenjie Sui, Ashak Mahmud Parvez, Chuanling SiThis work presents a novel and green lignin-based nanocomposite and highlights the synergism of lignin's multiple functions (surfactant, sacrificial template, and reducing agent) in the material preparation process.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ign Methylation-triggered fractionation of lignocellulosic biomass to afford cellulose-, hemicellulose-, and lignin-based functional polymers via click chemistry By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/D0GC00451K, PaperKentaro Miki, Hiroshi Kamitakahara, Arata Yoshinaga, Yuki Tobimatsu, Toshiyuki TakanoThis paper reports a new concept for the biorefinery of lignocellulosic biomass where the derivatisation and fractionation of lignocellulose are accomplished at the same time.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ign Sustainability by design: automated nanoscale 2,3,4-trisubstituted quinazoline diversity By feeds.rsc.org Published On :: Green Chem., 2020, 22,2459-2467DOI: 10.1039/D0GC00363H, Paper Open Access   This article is licensed under a Creative Commons Attribution-NonCommercial 3.0 Unported Licence.Mojgan Hadian, Shabnam Shaabani, Pravin Patil, Svitlana V. Shishkina, Harry Böltz, Alexander DömlingAutomated, one step, nanoscale synthesis of 2,3,4-trisubstituted quinazoline derivatives using positive pressure facilitated dispensing to access a very large chemical space exemplified by more than 1000 compounds.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ign Novel insights into biomass delignification with acidic deep eutectic solvents: a mechanistic study of β-O-4 ether bond cleavage and the role of the halide counterion in the catalytic performance By feeds.rsc.org Published On :: Green Chem., 2020, 22,2474-2487DOI: 10.1039/C9GC02569C, PaperAndré M. da Costa Lopes, José R. B. Gomes, João A. P. Coutinho, Armando J. D. SilvestreThe potentiality of acidic deep eutectic solvents for β-O-4 ether bond cleavage is herein demonstrated from a mechanistic point of view.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ign Evaluating lignin valorization via pyrolysis and vapor-phase hydrodeoxygenation for production of aromatics and alkenes By feeds.rsc.org Published On :: Green Chem., 2020, 22,2513-2525DOI: 10.1039/C9GC04245H, Paper Open Access   This article is licensed under a Creative Commons Attribution-NonCommercial 3.0 Unported Licence.Alireza Saraeian, Alvina Aui, Yu Gao, Mark M. Wright, Marcus Foston, Brent H. ShanksLignin valorization to chemicals is an important component of creating economically viable biofuels production from lignocellulosic biomass.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ign Mechanochemical Cleavage of Lignin Models and lignin via Oxidation and Subsequent Base-Catalyzed Strategy By feeds.rsc.org Published On :: Green Chem., 2020, Accepted ManuscriptDOI: 10.1039/D0GC00372G, PaperWeike Su, Chen Sun, Lei Zheng, Wenhao Xu, Alexandr V. DushkinMechanochemical cleavage of lignin dimer model compounds to phenolic monomers has been developed via a two-step strategy under milling conditions. In the first step of this process, the secondary benzylic...The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ign MOFs come up to scratch: an environmentally benign route to oxidative [4 + 2] cycloaddition on maleimides solely via MOFs in water By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/D0GC00619J, PaperMasoumeh Abbasnia, Mehdi Sheykhan, Mona Bahmani, Parvaneh TaghizadehThe first Diels–Alder reaction of vinyl arenes with ene systems catalyzed by MOFs is reported.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
ign Dave's Test (EN) (IGNORE) 3 By www.cch.ca Published On :: Thu, 16 Jan 2014 10:16:59 GMT TestIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ign Archived Webinar - Introduction to Followership, Leadership and Team-Building: Alignment and Integration By www.cch.ca Published On :: Thu, 10 May 2012 10:04:33 GMT This webinar introduces you to a relatively new social science paradigm, Followership. For many years followership was viewed as an appendage to leadership and in many business schools, the focus has been on leadership. Why? The answer is really very simple. Leadership has always been viewed as the foundation of organizational power and influence. Did you know that leaders really spend 20 to 30 percent of their time leading, and 70 to 80 percent of their time following, but that following has never been viewed as an essential activity? Most people have a rather negative perception of followers. Children’s games of Follower the Leader, automotive manufacturer Audi’s bold declaration of “Never Follow” and parent’s warning to their children if “”Johnny is going to jump off of a bridge, are you going to follow him? ; reinforce the negative societal perception of sheep –like followers who are easily influenced, molded and are of little worth. Like with leadership, there are specific and distinct followership styles and associated behavioral attributes that certainly have an effect on organizations and their performance. Leadership model’s like the Hersey-Blanchard Situational Leadership Model, focuses on leadership style based on the follower or group maturity level. Though this particular model has much research to support the premises of the theory, the focus is still on leadership influence and power based on a follower maturity level, versus a behavioral interaction and follower influence on the leader. What you will learn during this webinar is the use of a behavioral based leadership model that focused on the development and power-sharing relationship with organizational followers that is essentially a mutually beneficial symbiotic relationship where the leader and follower grow and learn from each other where leaders learn to become Transformational Leaders and followers learn to become what is termed Exemplary Followers. This will not be an attempt to conduct a comparative study of various leadership styles. The concepts behind Exemplary Followership and Transformational Leadership become essential in organizations that are focusing on becoming self-directed team based organizations. Unfortunately, organizations that bandy the team word around and say: We are going to be a team! Or We have a team based organization, when in reality; the teams are just miniature versions of the larger rigidly formal hierarchy of the larger organization. At that point, the team concept becomes a joke and sinks beneath the waves of failure. In order to successfully implement these concepts in your organization, major organizational cultural change will become necessary in order to adopt and integrate eIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ign An A-Z of symptoms and signs / Robyn Beirman & Roger Engel By prospero.murdoch.edu.au Published On :: Beirman, Robyn Full Article
ign Use of the Quinoline anti-malarial drugs Mefloquine and Tafenoquine in the Australian Defence Force / The Senate, Foreign Affairs, Defence and Trade References Committee By prospero.murdoch.edu.au Published On :: Australia. Parliament. Senate. Foreign Affairs, Defence and Trade References Committee, author, issuing body Full Article
ign Time frequency and wavelets in biomedical signal processing / edited by Metin Akay By prospero.murdoch.edu.au Published On :: Full Article
ign SAD set for ‘intensive’ campaign, leaders deputed for seats By indianexpress.com Published On :: Tue, 30 Sep 2014 10:53:16 +0000 Full Article DO NOT USE Punjab and Haryana India
ign Mann dares Sidhu to get wife to resign By indianexpress.com Published On :: Fri, 10 Oct 2014 04:34:42 +0000 Full Article DO NOT USE Punjab and Haryana India
ign CBI ‘misused’ to stop Chautala from campaigning: SAD By indianexpress.com Published On :: Sun, 12 Oct 2014 15:14:12 +0000 Full Article DO NOT USE Punjab and Haryana India
ign Exit signal for Congress and INLD By indianexpress.com Published On :: Wed, 15 Oct 2014 19:51:32 +0000 Full Article DO NOT USE Punjab and Haryana India
ign Moga bus molestation: Congress asks Punjab CM to resign or wind up all businesses By indianexpress.com Published On :: Sun, 03 May 2015 13:03:07 +0000 Full Article DO NOT USE Punjab and Haryana India
ign Congress infighting: Another signature campaign on? Rahul Gandhi aides deny move By indianexpress.com Published On :: Sat, 26 Sep 2015 02:52:12 +0000 Full Article DO NOT USE Punjab and Haryana India
ign Jehan Daruvala signs for Red Bull’s junior program, set for maiden F2 stint By indianexpress.com Published On :: Fri, 21 Feb 2020 10:49:47 +0000 Full Article Motor Sport Sports
ign Kamal Nath resigns as Punjab affairs in-charge By indianexpress.com Published On :: Wed, 15 Jun 2016 16:46:02 +0000 Full Article India Politics
ign BJP MP Navjot Sidhu resigns, likely to join AAP By indianexpress.com Published On :: Mon, 18 Jul 2016 09:29:42 +0000 Full Article India Politics