ca Canadian Tax Library with Canadian GST/HST Reporter and All Provincial Tax Reporters By www.cch.ca Published On :: Bundled for comprehensive coverage that saves time and improves accuracy Canadian Tax Library with Provincial Tax Reporters and Canadian GST/HST Reporter is ideally suited to the tax practitioner who must have up-to-the-minute federal, provincial and commodity tax information. Content includes: Canadian Tax Reporter commentary Income Tax Act and Regulations Dominion Tax Cases – 2013 Dominion Tax Cases – 1920-2012 Tax Treaties and Social Security Agreements Canadian Master Tax Guide Income Tax Folios, Bulletins, Circulars, and Technical News Federal Income Tax forms and guides Canadian GST/HST Reporter GST/HST forms and guides GST/HST Headquarters Letters Provincial Tax Reporters (all provinces) Special reports and dispatches 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. 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 Canadian GST/HST Monitor 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca California Income Tax Laws and Regulations Annotated (2012) By www.cch.ca Published On :: Wed, 22 Jun 2011 15:01:32 GMT Available: March 2012 This comprehensive volume provides full text of the California personal and corporate income (franchise) tax law and Franchise Tax Board regulations as amended through January 1, 2011. This book presents the following divisions of the Revenue and Taxation Code in the order in which they appear in the California Code: Personal Income Tax Administration of Franchise and Income Tax Senior Citizens Property Tax Assistance and Postponement Law Taxpayers' Bill of Rights Corporation Tax Multistate Tax Compact Each Code section is annotated with significant rulings, court decisions, and decisions of the State Board of Equalization, organized according to pertinent sections of the law. Related Products of Interest - State Tax Handbook (2013) - New York State Corporation Tax Law and Regulations (As of January 1, 2012) - New York State Personal Income Tax Law and Regulations (As of January 1, 2012) - New York State Sales and Use Tax Law and Regulations (As of January 1, 2012) CCH's Guidebooks to State Taxes 2013: - California - Connecticut - Florida - North Carolina - Ohio Taxes - Pennsylvania - Illinois - New Jersey - New York - Massachusetts - Maryland - Michigan - Texas If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Canadian Tax Library with Provincial Tax Reporters and Canadian GST/HST Reporter and Tax Window Library By www.cch.ca Published On :: Bundled for comprehensive coverage that saves time and improves accuracy Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute federal and income tax information, and who are looking for insight into the Canada Revenue Agency's approach to the law. Content includes: Canadian Tax Reporter commentary Income Tax Act and Regulations Dominion Tax Cases – 2013 Dominion Tax Cases – 1920-2012 Tax Treaties and Social Security Agreements Canadian Master Tax Guide Income Tax Folios, Bulletins, Circulars, and Technical News Federal Income Tax forms and guides Tax Window Files Canadian GST/HST Reporter GST/HST forms and guides GST/HST Headquarters Letters Provincial Tax Reporters (all provinces) Special reports and dispatches Bonus features: 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 Canadian GST/HST Monitor Window on Canadian Tax Provincial Tax News 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Practical Guide to C Corporations – U.S. By www.cch.ca Published On :: Wed, 22 Jun 2011 10:16:09 GMT Available: August 2011 Authors: Dominic Daher, Joshua Rosenberg and Steve Johnson Offers practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. Practical Guide to C Corporations provides business entity practitioners with complete coverage of C corporation taxation issues. Formation of a Corporation Application of Federal Income Tax to Corporations Nonliquidating Distributions Redemptions Liquidations and Partial Liquidations Acquisitive Corporate Reorganizations Procedural Aspects If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Guidebook to North Carolina Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 14:18:04 GMT CCH's Guidebook to North Carolina Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in North Carolina. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file North Carolina returns or who are required to deal with North Carolina taxes. Edited by William W. Nelson, J.D. and Shelby Bennett, Ph.D., this popular and authoritative Guidebook is in its 39th Edition. It is the one source those involved with North Carolina taxation need for timely and accurate answers in a convenient and accessible desktop format. Concise explanations cover the taxes of major interest: personal income tax corporate income tax tax on banks and other financial institutions franchise tax sales and use taxes inheritance tax gift tax intangibles tax Other North Carolina taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. For the user's convenience in determining what is new in the North Carolina tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments. While this handbook focuses on the law applicable to the filing of income tax returns in 2011 for the 2010 tax year, legislative changes effective after 2010 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. References to both the North Carolina and related federal provisions are provided throughout for those who wish to examine full text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and organized presentation of the content make pinpointing critical information quick and easy. Helpful references to specific paragraphs in the comprehensive CCH North Carolina Tax Reports service are provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. Related Titles: State Tax Handbook 2011 Guidebook to Illinois Taxes (2011) Guidebook to California Taxes (2011)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca California Sales and Use Tax Answer Book 2011 By www.cch.ca Published On :: Thu, 13 Oct 2011 13:41:55 GMT Available: September 2011 The California Sales and Use Tax Answer Book provides extensive citation to important case and statutory law. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax. The California Sales and Use Tax Answer Book provides coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers. CONTENTS: Chapter 1 Overview of Sales and Use Taxation Chapter 2 Constitutional Principles Impacting State and Local Taxation Chapter 3 Sales Tax Chapter 4 Use Tax Chapter 5 Exclusions from Gross Receipts/Sales Price Chapter 6 Special Treatment Afforded to Various Business Activities Chapter 7 Vehicles, Vessels and Aircraft Chapter 8 Exemptions Chapter 9 Other Exemptions Chapter 10 Subjects of Sales and Use Taxes Chapter 11 Permits, Security and Tax Rates Chapter 12 Returns and Payment Chapter 13 Records and Audits Chapter 14 Assessment and Appeals Chapter 15 Penalties and Interest Chapter 16 Refunds and Credits Chapter 17 Court Actions and Related Matters Chapter 18 State Tax Collection Procedures Chapter 19 Organization of State Sales and Use Tax Administration Table of Authorities Table of California Revenue and Taxation Code Sections Table of Cases Index If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Canadian Tax Library with Provincial Tax Reporters and Tax Window Library By www.cch.ca Published On :: Bundled for comprehensive coverage that saves time and improves accuracy Canadian Tax Library with Provincial Tax Reporters and Tax Window Library is ideally suited to tax practitioners who need up-to-the-minute federal and provincial tax information, as well as insight into the CRA’s approach to the law. The Internet version is updated frequently. Content includes: Income Tax Bulletins, Circulars, and Rulings 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 Provincial Tax Reporters (all provinces) 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 Window on Canadian Tax (commentary on Tax Window Files) Provincial Tax News 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 iIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library By www.cch.ca Published On :: Bundled for comprehensive coverage that saves time and improves accuracy Canadian Tax Library with Canadian GST/HST Reporter and Tax Window Library is ideally suited to those practitioners who depend on up-to-the-minute income and commodity tax information, and who are looking for insight into the Canada Revenue Agency's approach to the law. Content includes: Canadian Tax Reporter commentary Income Tax Act and Regulations Dominion Tax Cases – 2013 Dominion Tax Cases – 1920-2012 Tax Treaties and Social Security Agreements Canadian Master Tax Guide Income Tax Folios, Bulletins, Circulars, and Technical News Federal Income Tax forms and guides Tax Window Files Window on Canadian Tax (commentary on Tax Window Files) Canadian GST/HST Reporter GST/HST forms and guides GST/HST Headquarters Letters Provincial Tax Reporters (all provinces) Special reports and dispatches Bonus features: 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 Canadian GST/HST Monitor Provincial Tax News 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Practical Guide to U.S. Taxation of International Transactions (Eighth Edition) By www.cch.ca Published On :: Wed, 22 Jun 2011 10:40:42 GMT Available: August 2011 Authors: Michael S. Schadewald, Ph.D., CPA and Robert J.Misey, Jr., J.D., MBA and LL.M. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca North Carolina Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:00:51 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 California 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 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
ca GAAS Practical Manual (2012) (with CD-ROM) (U.S.) By www.cch.ca Published On :: Thu, 13 Oct 2011 14:31:18 GMT Available: October 2011 The primary objective of the GAAS Practice Manual is to provide a complete, quick and valuable reference source for the practitioner of the currently effective pronouncements of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, Statements on Standards on Accounting and Review Services, and the new PCAOB Auditing Standards–and the interpretations of those standards. Although the Sections in this book follow the sequence of sections presented in the AICPA's Professional Standards, the material is presented and analyzed in a different format. Each Section is divided into three major parts: What Every Practitioner Should Know–which discusses the specific standard, its basic requirement and the practitioner's essential responsibilities. Practice Issues and Frequently Asked Questions–which focuses on techniques for applying the standard by using a Q&A format. Illustrations and Practice Aids–which includes checklists, questionnaires, sample working papers, sample correspondence, and sample accountant's reports. Many of the illustrations and practice aids in the book appear on the free, companion CD-ROM that comes with GAAS Practice Manual. The adaptable sample letters, reports and checklists found in the text can be printed and customized to meet all of your auditing needs. The Manual includes a cross-reference to the original pronouncements chart and a detailed topical index. The 2012 edition has been updated for new pronouncements through the issuance of SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information). The 2012 edition is current through the following pronouncements: - SAS-121 (Revised Applicability of Statement on Auditing Standards No. 100, Interim Financial Information) - SSAE-17 Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence Is Impaired) - SSARS-20 (Revised Applicability of Statements on Standards for Accounting and Review Services) The 2012 edition also provides information on the AICPA's Accounting Standards Board (ASB) Clarity Project, which aims to clarify U.S. GAAS and converge them with international auditing standards. Extant individual AU Sections that are affected by the ASB's Clarity Project contain Practice Points that address the issuance of (1) exposure drafts of clarified auditing standards, or (2) final clarified auditing standards, as applicable. In addition, as the 2012 GAAS Practice Manual goes to press, the ASB has issued SASsIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Canadian Tax Library Plan with Tax Window Library By www.cch.ca Published On :: Bundled for comprehensive coverage that saves time and improves accuracy Canadian Tax Library Plan with Tax Window Library is ideally suited to professionals who depend on up-to-the-minute tax information and are looking for insight into the CRA’s approach to the law. 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 Canadian GST/HST Monitor Window on Canadian Tax (commentary on Tax Window Files) 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 resIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Canadian GST & Commodity Tax Cases By www.cch.ca Published On :: When you subscribe to Canadian GST & Commodity Tax Cases, you will be kept informed and up-to-date with recent court rulingsand developing trends in case law. The most relevant court decisions will be brought into focus for you with comprehensive andinsightful case comments written by the experts at McCarthy Tétrault LLP, helping you makeinformed decisions quickly and confidently.Includes newsletter, Canadian GST & Commodity Tax Cases. Available to be e-mailed in PDF format only.Loose leaf updated every two months.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca 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
ca 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
ca Introduction to Federal Income Taxation in Canada, 32nd Edition By www.cch.ca Published On :: Tue, 14 Jul 2009 10:39:20 GMT Introduction to Federal Income Taxation in Canada, 32nd Edition gives you a smart learning advantage – here’s how: Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student Review questions throughout the textbook include discussion notes at the end of the book Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual Student DVD includes extra problems and solutions for self-study CCH research software and CANTAX software also included on DVD New this year – Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a glossary. Income Tax Act compliant Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing. Reality checked We know accuracy is critical and we pride ourselves on providing the most accurate and current content. Updated annually to reflect Budget and other legislative changes to income tax provisions All assignment materials have been carefully prepared and tested Robert E. Beam, F.C.A., is a Professor Emeritus in the School of Accounting and Finance, University of Waterloo. He was associated with Ernst & Young, Chartered Accountants, Toronto. From 1972 to 1998, he was Coordinator of the Tax Section of the School of Accountancy, Institute of Chartered Accountants of Ontario. In September 2002, Mr. Beam became the first recipient of the Canadian Institute of Chartered Accountants Award for Excellence in Tax Practice and Education. His articles have appeared in the Canadian Tax Journal. Stanley N. Laiken, Ph.D., is the Deloitte Professor in the School of Accounting and Finance, University of Waterloo. He has taught taxation to students in professional programs, both at the university and post-university levels, since 1972. He is a recipient of the Distinguished Teacher Award at the University of Waterloo and the Canadian Academic Accounting Association’s L.S. Rosen Award in recognition of outstanding contributions to Canadian accounting education. His articles have appeared in the Canadian Tax Journal. He is also the Director of the Deloitte Centre for Tax Education and Research at the University of Waterloo. <If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca 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
ca 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
ca 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
ca 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
ca 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
ca CCH/Advocis FPSC-approved Capstone Course, 1st Edition By www.cch.ca Published On :: Tue, 25 May 2010 08:20:53 GMT CCH, in partnership with Advocis, provides this study text for use in the CFP® Education Program. The contents within the text, the module tests, and the comprehensive financial plan are designed to prepare course registrants to write the Financial Planning Examination 2 (FPE2) administered by Financial Planners Standards Council (FPSC). CCH/Advocis FPSC-approved Capstone Course also comes bundled with the FPSC’s Financial Planning Case Studies, Series 1. Student-friendly The CCH/Advocis FPSC-approved Capstone Course gives students all the materials required to summarize and integrate the core curriculum learning and prepare for the FPE2 exam. Current, concise and accurate materials All assignment materials have been carefully prepared and tested Program delivery format is designed to complement individual learning styles Cases provide excellent examples of real-life financial planning situations, similar to the FPSC cases The program is designed to give students a framework for excellence and to provide a strategic advantage in the marketplace A relationship with CCH allows you to tap into the authoritative research tools and leading edge solutions that professionals use everyday in their practices This course begins with a profile of the Canadian financial planning industry, reviews the FPSC Code of Ethics, Practice Standards, the CFP® Professional Competency Profile, and the FPE2 Examination Blueprint. Six modules provide an excellent summary of the Competency Profile technical knowledge covered in the core curriculum courses. Module 27 offers examination writing techniques and practice questions. The final module of the course provides the student with several integrative case studies and practice in applying the concepts in the text. M20 – The Financial Planning IndustryM21 – Taxation PlanningM22 – Risk Management and InsuranceM23 – Asset ManagementM24 – Retirement PlanningM25 – Estate PlanningM26 – Financial ManagementM27 – Path to the CFP Certification and CFP ExaminationM28 – FPSC Financial Plan and Case Studies Successful completion of the Capstone course qualifies the student for the FPSC Financial Planning Examination 2 (FPE2). About CCH’s financial planning educational software Each text includes two CDs. Disc 1 holds oneSource, CCH’s reference library for advisors. The educational version of this extensive electronic research library gives you a wealth of planning information, including the basIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca 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
ca Preparing Your Corporate Tax Returns®, Canada and Provinces, 2015 By www.cch.ca Published On :: Thu, 19 Feb 2009 13:29:25 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522Stay up to date on the latest tax rules to deliver the best filing results possible with the most current tax preparation guide. As many tax professionals already know, Preparing Your Corporate Tax Returns is updated annually and provides the most comprehensive coverage and in-depth analysis of the rules for corporate tax returns available. Features & Coverage: Context-sensitive links from Taxprep® and CANTAX® software to commentary in the online formats saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need Step-by-step instructions and straightforward answers save you time and money References to CRA documents, legislation and cases Reorganized for easier navigation - Forms have been moved to the back of each chapter Checklist to help gather all necessary information for return preparation Step-by-step design to lead you through the T2 Corporate Tax Return form and supporting schedules Section on income and capital tax installments References to sources including legislation, cases, Interpretation Bulletins, Information Circulars and Technical News Discussions of federal and provincial corporate income taxation and corporation capital taxation Why do tax professionals across Canada come back to Wolters Kluwer CCH year after year? It's simple. We provide the most comprehensive tax resource available anywhere. Federal and provincial income and capital taxes are exhaustively detailed. Descriptions of forms and analysis of necessary information are organized by topic. Preparing Your Corporate Tax Returns will give you the professional confidence and time-saving efficiency you need to deliver your best returns – year after year.Table of Contents How To Use This Book List of Forms Reproduced Pending Income Tax Changes 2014 Provincial Tax Change Summary Tax Calendar 2014 Federal and Provincial Tax Rates Prescribed Quarterly Interest Rates Prescribed Interest Rates for Leasing If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca iGAAP: IFRS for Canada, A comprehensive reference guide by Deloitte, 3rd Edition By www.cch.ca Published On :: Fri, 17 Jul 2009 08:19:16 GMT Written from a Canadian perspective for Canadian IFRS practitioners The comprehensive commentary of iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters, and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. New and updated commentary includes: Financial Instruments, reflecting new standard IFRS 9 and other recent amendments IFRS 1, First-Time Adoption of IFRSs Related Party Disclosures, Interim Reporting, and Presentation of Financial Statements and Share-based Payments 2010 Annual Improvements changes and other recent amendments to IFRSs Significant recent Exposure Drafts and anticipated developments, including commentary on Leases, Revenue Recognition, Deferred Taxes, Contingencies, Employee Benefits, Extractive Activities Practical implications of applying IFRS in a Canadian environment. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. About the Authors of iGAAP: IFRS for Canada Dr. Peter Chant, FCA, is a partner in the National Assurance and Advisory group at Deloitte & Touche LLP. He is a former member and Chair of the Canadian Accounting Standards Board and was co-Chair of the CICA/FASB Task Force that developed the current Canadian and FASB standard on segmented information. He was also a member of the FASB's Task Force on Business Combinations that developed the FASB's current standard on that topic, and a member of the G4+1 Group of standard setters, which included the Chairs of the IASB, FASB and the Canadian Accounting Standards Board. He has published a textbook on advanced accounting in Canada, and was co-author of a research paper on accountIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca 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
ca CCH's IFRS for Canada By www.cch.ca Published On :: Thu, 15 Oct 2009 15:47:13 GMT Designed to be the most effective research service in Canada on the convergence of Canadian GAAP and the International Financial Reporting Standards (IFRS), CCH's IFRS for Canada is unique in the market today. CCH's IFRS for Canada combines the official text of the IFRSs and other related documents licensed from the International Accounting Standards Board (IASB) with extensive commentary from Deloitte iGAAP: IFRS for Canada. IASB IFRSs and Related Documents To keep fully up-to-date with International Financial Reporting Standards (IFRSs) including International Accounting Standards, Interpretations (IFRICs/SICs) and any revisions just as soon as they are available, you need a subscription to CCH's IFRS for Canada. An annual subscription to this service gives you immediate online access to HTML versions of all the most up-to-date material issued by the IASB. CCH's IFRS for Canada integrates a powerful search function that lets you find exactly what you are looking for just when you need it. Standards are fully hyperlinked with cross-references and you can search by issue date and much more. In addition, they are cross-linked to the commentary within Deloitte iGAAP: IFRS for Canada. Deloitte iGAAP: IFRS for Canada The comprehensive commentary of Deloitte iGAAP: IFRS for Canada is unique in that it is Canadian. It is authored from a Canadian perspective for Canadian practitioners and it draws on Deloitte's global IFRS experience. Commentary is provided on each significant Standard, organized topically into chapters and contains explanatory information, analytical discussions, and illustrative examples of the application of IFRSs. Contained in each chapter of commentary are three value-added features developed specifically for Canadian practitioners: First-time Canadian Readers Guide provides an overview of individual Standards from a Canadian perspective Summary of Major Differences between Canadian GAAP and IFRS highlights key areas of change for Canadian practitioners Implications for Canadian Preparers summarizes significant practical implications for Canadian practitioners upon transition In addition, comments specific to Canada are separately highlighted throughout the content, as are interpretive commentary and examples. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca 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 ca 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 ca Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition By www.cch.ca Published On :: Fri, 14 Aug 2009 13:31:46 GMT The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada. This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011. Table of Contents (Condensed) CHAPTER 1 – INTRODUCTION CHAPTER 2 – REGISTRATION CHAPTER 3 – SUPPLY CHAPTER 4 – PLACE OF SUPPLY CHAPTER 5 – VALUE OF CONSIDERATION CHAPTER 6 – WHEN TAX IS PAYABLE CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS CHAPTER 8 – EXEMPT SUPPLIES CHAPTER 9 – ZERO-RATED SUPPLIES CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS CHAPTER 11 – REBATES CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS CHAPTER 13 – FINANCIAL INSTITUTIONS CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT About the Author: Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning. In 2010, If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca 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 ca Tort Law in Canada By www.cch.ca Published On :: Tue, 25 Jun 2013 09:20:00 GMT Published: August 2010 Derived from the renowned multi-volume International Encyclopaedia of Laws, Tort Law in Canada provides ready access to how the legal dimension of prevention against harm and loss allocation is treated in Canada. This traditional branch of law not only tackles questions which concern every lawyer, whatever his legal expertise, but also concerns each person’s most fundamental rights on a worldwide scale. Following a general introduction that probes the distinction between tort and crime and the relationship between tort and contract, the monograph describes how the concepts of fault and unlawfulness, and of duty of care and negligence, are dealt with in both the legislature and the courts. This book then proceeds to cover specific cases of liability, such as professional liability, liability of public bodies, abuse of rights, injury to reputation and privacy, vicarious liability, liability of parents and teachers, liability for handicapped persons, product liability, environmental liability, and liability connected with road and traffic accidents. Principles of causation, grounds of justification, limitations on recovery, assessment of damages and compensation, and the role of private insurance and social security are all closely considered. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for lawyers in Canada. Academics and researchers will also welcome this very useful guide, and will appreciate its value not only as a contribution to comparative law but also as a stimulus to harmonization of the rules on tort. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca 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 ca The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:08:06 GMT Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount." How does the surtax work What is "investment income" What is modified adjustment gross income What are the best strategies to reduce MAGI What are the best strategies to reduce investment income How life insurance will play an expanded role in income tax planning Will tax-exempt bonds continue to make sense How will tax deferred annuities work under the surtax Why Roth conversion will be a powerful strategy and more Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT) Chapter 2. Application of the UIMCT to Individuals Chapter 3. Application of the UIMCT to Trusts and Estates Chapter 4. 2012 UIMCT Planning for Individuals and Businesses Chapter 5. UIMCT Planning for 2013 and Later Years If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca The Fair and Equitable Treatment Standard: A Guide to NAFTA Case Law on Article 1105 By www.cch.ca Published On :: Wed, 30 Oct 2013 13:09:23 GMT Published: October 2013 Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105. This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA. Among the issues treated in the course of the analysis are the following: The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105 The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105 The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation How NAFTA tribunals have assessed damages for breach of Article 1105 This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca The Aging Client and Long Term Care, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:09 GMT This book from Elder Planning expert Jacqueline Figas examines the aging client, beginning with relevant societal issues, physical changes and cognitive changes through to their eventual needs as consumers of health and social services. Jacqueline explains how many things have changed that render the past as an unlikely predictor of future client needs and offers a holistic approach to financial planning for the older client that incorporates long-term care considerations. This critical resource includes: Understanding the aging client How their needs will change over time How housing options impact the planning process Evaluating LTC insurance How to select the right policy for your client Plan design considerations The essentials of underwriting this unique risk Numerous checklists, charts and resources Jacqueline has over 30 years of industry experience, with most of her background specializing in the area of health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. In addition to running her personal insurance practice, Health Assured Financial Group, Jacqueline serves as Chairman of the Board of Directors of the Oakville Senior Citizens Residence, a supportive housing initiative owned by the Ontario Housing Corporation. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects related to aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through Wolters Kluwer CCH include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Tax Legislation 2012: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis By www.cch.ca Published On :: Thu, 21 Mar 2013 08:19:56 GMT Provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis. The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Summary and Analysis of Fiscal Year 2015 U.S. Budget Proposal By www.cch.ca Published On :: Tue, 18 Mar 2014 09:51:13 GMT Complimentary: www.cch.ca/2015USBudget On March 4, 2014, President Obama released a $3.9 trillion proposed fiscal year (FY) 2015 federal budget, with a mix of expanded child, family and education tax credits as well as some curbed tax preferences for higher income individuals and businesses. Funding for the proposed tax breaks would come from, among other proposals, taxing carried interest as ordinary income, extending payroll taxes to cover certain distributions from professional service companies, and restricting the availability of like-kind exchange treatment for real estate transactions. In conjunction with the budget, the Treasury Department also released its Green Book, providing explanations of the proposed budget. CCH's Tax Briefing: Fiscal Year 2015 Budget Proposals provides you with a summary of the budget proposal. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:36:07 GMT Author: Robert Ricketts and Larry Tunnell Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: partnership basis adjustments transfers to partnerships of property with built-in losses sale of an interest in a partnership with built-in loss property disproportionate distributions from partnerships with built-in loss property expensing and amortization of partnership organizational expenses partnership treatment of the deduction for domestic production activities recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained. Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character ofIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT Authors: Paul R. Comeau, Esq., Mark S. Klein, Esq. and Timothy P. Noonan, Esq. This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states. An Overview of New York's Residency Rules An Overview of New York's Nonresident Income Allocation Rules Audit Issues: How to Handle (or Avoid) a NY Residency Audit Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More - A Lot More - Than Just Taxes New York's Withholding Guidelines A State-by-State Tax Guide for Former New Yorkers Appendix I Nonresident Audit Guidelines Appendix II Nonresident Allocation Guidelines Appendix III Criminal Prosecution of Tax Fraud Cases-Guidelines Appendix IV Withholding Tax Field Audit Guidelines Related Products New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article ca Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition By www.cch.ca Published On :: Tue, 26 Jul 2011 09:35:43 GMT Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members. BONUS! with your purchase of the new Nathan’s Company Meetings 10th Edition you will receive: FREE eBook in PDF format FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M. Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them. Unlimited access to the recorded Webinar is also included and available after December 19th, 2013. Why choose Nathan’s Company Meetings? This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B. Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations. It contains the most up-to-date Canadian cases as well as representative British and Australian cases Rules are easy-to-read and locate Nathan’s has been cited by the Courts in not-for-profit and business corporation cases What's New, in the 10th Edition? Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 10:42:16 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment. Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation. The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion. The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE STUDY GUIDE Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA. Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study. Assignment problems are classified into three categories that enable students to work at their knowledge level: If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..268..534..800..1066..1332..1598..1864..21302614 2615 26162656» Recent Trending The Finish Line: Cast Stone and EIFS The Finish Line: A Case Study: What is Causing This? The Finish Line: Adhesives vs. Mechanical Fasteners Building Product Transparency— Be Careful What You Ask For Green Advocacy vs. Informed Consent American Industrial Partners to Acquire PPG’s Architectural Coatings Business Veterans’ care charity to merge into larger counterpart Securitas Technology Partners with K9s United in Support of Law Enforcement Canines Incomplete information can fuel misjudgment: study Urban Roots Fruit+ and Cantina-Style Salsa CBC's Salto brand unveils Unica Ultrabond ECO 885 Premium Grade Polyolefin Backed Carpet Adhesive PICASSO, the art of flooring... Cooperativa Ceramica d'Imola North America Debuts 5 New Programs New Karndean collection replicates the beauty of natural timber Subscribe To Our Newsletter
ca 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
ca Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition By www.cch.ca Published On :: Fri, 14 Aug 2009 13:31:46 GMT The comprehensive expert commentary of Value-Added Taxation in Canada: GST, HST, and QST, 4th Edition is now available online. Use your subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax, its harmonized counterpart currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and British Columbia, and the Quebec Sales Tax. The book combines both practical and theoretical issues, with emphasis on practical applications for private and public sector taxpayers. The authors have integrated the impact of the three taxes (GST, HST, and QST) on each topical area. These taxes are extensively referenced throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial levels. In addition, the format is designed to accommodate the further harmonization of other jurisdictions in Canada. This edition has been updated to reflect the legislation, regulations, government policies, and proposed amendments up to January 1, 2011. Table of Contents (Condensed) CHAPTER 1 – INTRODUCTION CHAPTER 2 – REGISTRATION CHAPTER 3 – SUPPLY CHAPTER 4 – PLACE OF SUPPLY CHAPTER 5 – VALUE OF CONSIDERATION CHAPTER 6 – WHEN TAX IS PAYABLE CHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERS CHAPTER 8 – EXEMPT SUPPLIES CHAPTER 9 – ZERO-RATED SUPPLIES CHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDS CHAPTER 11 – REBATES CHAPTER 12 – ORGANIZATIONAL CONSIDERATIONS CHAPTER 13 – FINANCIAL INSTITUTIONS CHAPTER 14 – INDUSTRY-SPECIFIC ISSUES CHAPTER 15 – COLLECTION AND REMITTANCE OF TAX CHAPTER 16 – ADMINISTRATION AND ENFORCEMENT About the Author: Ryan is a leading global tax services firm, with the largest indirect tax practice in North America and the seventh largest corporate tax practice in the United States. Since 1974, the Firm’s Canadian practice, located in Mississauga, Ontario, has performed work for more than 6,500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, Ryan provides a comprehensive range of state, local, federal, and international tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance and strategic planning. In 2010, If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca 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
ca Tort Law in Canada By www.cch.ca Published On :: Tue, 25 Jun 2013 09:20:00 GMT Published: August 2010 Derived from the renowned multi-volume International Encyclopaedia of Laws, Tort Law in Canada provides ready access to how the legal dimension of prevention against harm and loss allocation is treated in Canada. This traditional branch of law not only tackles questions which concern every lawyer, whatever his legal expertise, but also concerns each person’s most fundamental rights on a worldwide scale. Following a general introduction that probes the distinction between tort and crime and the relationship between tort and contract, the monograph describes how the concepts of fault and unlawfulness, and of duty of care and negligence, are dealt with in both the legislature and the courts. This book then proceeds to cover specific cases of liability, such as professional liability, liability of public bodies, abuse of rights, injury to reputation and privacy, vicarious liability, liability of parents and teachers, liability for handicapped persons, product liability, environmental liability, and liability connected with road and traffic accidents. Principles of causation, grounds of justification, limitations on recovery, assessment of damages and compensation, and the role of private insurance and social security are all closely considered. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable resource for lawyers in Canada. Academics and researchers will also welcome this very useful guide, and will appreciate its value not only as a contribution to comparative law but also as a stimulus to harmonization of the rules on tort. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca 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
ca The New 3.8% Medicare Tax: In-Depth Analysis and Planning (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 14:08:06 GMT Authors: Robert S. Keebler, Peter J. Melcher, MIchelle J. Ward, and Christopher W. Schuler This new title analyzes the new 3.8% Medicare Tax on Net Investment Income, which will become effective January 1, 2013 pursuant to the Affordable Care Act of 2010 as recently upheld by the U.S. Supreme Court. This tax will have a wide ranging effect on many taxpayers including individuals, businesses, estates and trusts and this book will help taxpayers and tax advisors understand and prepare for the consequences of this new tax. Effective January 1, 2013 the new 3.8% Medicare tax is imposed on the lesser of "net investment income" or the excess (if any) of "modified adjusted gross income" over the "threshold amount." How does the surtax work What is "investment income" What is modified adjustment gross income What are the best strategies to reduce MAGI What are the best strategies to reduce investment income How life insurance will play an expanded role in income tax planning Will tax-exempt bonds continue to make sense How will tax deferred annuities work under the surtax Why Roth conversion will be a powerful strategy and more Chapter 1. Overview—Unearned Income Medicare Contribution Tax (UIMCT) Chapter 2. Application of the UIMCT to Individuals Chapter 3. Application of the UIMCT to Trusts and Estates Chapter 4. 2012 UIMCT Planning for Individuals and Businesses Chapter 5. UIMCT Planning for 2013 and Later Years If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca The Fair and Equitable Treatment Standard: A Guide to NAFTA Case Law on Article 1105 By www.cch.ca Published On :: Wed, 30 Oct 2013 13:09:23 GMT Published: October 2013 Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105. This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA. Among the issues treated in the course of the analysis are the following: The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105 The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105 The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation How NAFTA tribunals have assessed damages for breach of Article 1105 This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca The Aging Client and Long Term Care, 3rd Edition By www.cch.ca Published On :: Mon, 06 Oct 2008 16:44:09 GMT This book from Elder Planning expert Jacqueline Figas examines the aging client, beginning with relevant societal issues, physical changes and cognitive changes through to their eventual needs as consumers of health and social services. Jacqueline explains how many things have changed that render the past as an unlikely predictor of future client needs and offers a holistic approach to financial planning for the older client that incorporates long-term care considerations. This critical resource includes: Understanding the aging client How their needs will change over time How housing options impact the planning process Evaluating LTC insurance How to select the right policy for your client Plan design considerations The essentials of underwriting this unique risk Numerous checklists, charts and resources Jacqueline has over 30 years of industry experience, with most of her background specializing in the area of health benefits. She is a noted speaker and author on seniors’ issues and benefits planning for an aging clientele. In addition to running her personal insurance practice, Health Assured Financial Group, Jacqueline serves as Chairman of the Board of Directors of the Oakville Senior Citizens Residence, a supportive housing initiative owned by the Ontario Housing Corporation. She is a Chartered Life Underwriter, a Registered Health Underwriter, and an Elder Planning Counselor, and is on the faculty of Seneca College where she educates on a range of aging issues including both health and social aspects related to aging. She is the author of the Long Term Care Insurance training module produced by ADVOCIS under their Registered Health Underwriter (RHU) Designation Program. Her published works through Wolters Kluwer CCH include “The Aging Client and Long-Term Care Issues” and “Disability Insurance and Other Living Benefits”. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Tax Legislation 2012: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis By www.cch.ca Published On :: Thu, 21 Mar 2013 08:19:56 GMT Provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis. The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Summary and Analysis of Fiscal Year 2015 U.S. Budget Proposal By www.cch.ca Published On :: Tue, 18 Mar 2014 09:51:13 GMT Complimentary: www.cch.ca/2015USBudget On March 4, 2014, President Obama released a $3.9 trillion proposed fiscal year (FY) 2015 federal budget, with a mix of expanded child, family and education tax credits as well as some curbed tax preferences for higher income individuals and businesses. Funding for the proposed tax breaks would come from, among other proposals, taxing carried interest as ordinary income, extending payroll taxes to cover certain distributions from professional service companies, and restricting the availability of like-kind exchange treatment for real estate transactions. In conjunction with the budget, the Treasury Department also released its Green Book, providing explanations of the proposed budget. CCH's Tax Briefing: Fiscal Year 2015 Budget Proposals provides you with a summary of the budget proposal. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:36:07 GMT Author: Robert Ricketts and Larry Tunnell Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: partnership basis adjustments transfers to partnerships of property with built-in losses sale of an interest in a partnership with built-in loss property disproportionate distributions from partnerships with built-in loss property expensing and amortization of partnership organizational expenses partnership treatment of the deduction for domestic production activities recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained. Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character ofIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT Authors: Paul R. Comeau, Esq., Mark S. Klein, Esq. and Timothy P. Noonan, Esq. This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states. An Overview of New York's Residency Rules An Overview of New York's Nonresident Income Allocation Rules Audit Issues: How to Handle (or Avoid) a NY Residency Audit Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More - A Lot More - Than Just Taxes New York's Withholding Guidelines A State-by-State Tax Guide for Former New Yorkers Appendix I Nonresident Audit Guidelines Appendix II Nonresident Allocation Guidelines Appendix III Criminal Prosecution of Tax Fraud Cases-Guidelines Appendix IV Withholding Tax Field Audit Guidelines Related Products New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article ca Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition By www.cch.ca Published On :: Tue, 26 Jul 2011 09:35:43 GMT Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members. BONUS! with your purchase of the new Nathan’s Company Meetings 10th Edition you will receive: FREE eBook in PDF format FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M. Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them. Unlimited access to the recorded Webinar is also included and available after December 19th, 2013. Why choose Nathan’s Company Meetings? This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B. Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations. It contains the most up-to-date Canadian cases as well as representative British and Australian cases Rules are easy-to-read and locate Nathan’s has been cited by the Courts in not-for-profit and business corporation cases What's New, in the 10th Edition? Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 10:42:16 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment. Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation. The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion. The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE STUDY GUIDE Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA. Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study. Assignment problems are classified into three categories that enable students to work at their knowledge level: If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..268..534..800..1066..1332..1598..1864..21302614 2615 26162656» Recent Trending The Finish Line: Cast Stone and EIFS The Finish Line: A Case Study: What is Causing This? The Finish Line: Adhesives vs. Mechanical Fasteners Building Product Transparency— Be Careful What You Ask For Green Advocacy vs. Informed Consent American Industrial Partners to Acquire PPG’s Architectural Coatings Business Veterans’ care charity to merge into larger counterpart Securitas Technology Partners with K9s United in Support of Law Enforcement Canines Incomplete information can fuel misjudgment: study Urban Roots Fruit+ and Cantina-Style Salsa CBC's Salto brand unveils Unica Ultrabond ECO 885 Premium Grade Polyolefin Backed Carpet Adhesive PICASSO, the art of flooring... Cooperativa Ceramica d'Imola North America Debuts 5 New Programs New Karndean collection replicates the beauty of natural timber Subscribe To Our Newsletter
ca Tax Legislation 2012: American Taxpayer Relief Act of 2012: Law, Explanation and Analysis By www.cch.ca Published On :: Thu, 21 Mar 2013 08:19:56 GMT Provides tax professionals with a single integrated reference source covering all aspects of this important legislation. Along with the impacted Internal Revenue Code provisions, CCH editors, together with leading tax practitioners and commentators, have created a complete practical analysis. The law is arranged in Code section sequence. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the law and how it would affect taxpayers. Features include an effective dates table organized by Code section, a listing by Code section of the Act sections affecting it, and a listing by Act section of the Code sections affected. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Summary and Analysis of Fiscal Year 2015 U.S. Budget Proposal By www.cch.ca Published On :: Tue, 18 Mar 2014 09:51:13 GMT Complimentary: www.cch.ca/2015USBudget On March 4, 2014, President Obama released a $3.9 trillion proposed fiscal year (FY) 2015 federal budget, with a mix of expanded child, family and education tax credits as well as some curbed tax preferences for higher income individuals and businesses. Funding for the proposed tax breaks would come from, among other proposals, taxing carried interest as ordinary income, extending payroll taxes to cover certain distributions from professional service companies, and restricting the availability of like-kind exchange treatment for real estate transactions. In conjunction with the budget, the Treasury Department also released its Green Book, providing explanations of the proposed budget. CCH's Tax Briefing: Fiscal Year 2015 Budget Proposals provides you with a summary of the budget proposal. Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Practical Guide to U.S. Taxation of International Transactions (9th Edition) By www.cch.ca Published On :: Fri, 31 May 2013 14:03:22 GMT Authors: Michael S. Schadewald and Robert J. Misey, Jr. Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice. PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME Overview of U.S. Taxation of International Transactions Tax Jurisdiction Source of Income Rules PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS Foreign Tax Credit Deemed Paid Foreign Tax Credit Anti-Deferral Provisions Foreign Currency Translation and Transactions Export Benefits Planning for Foreign Operations State Taxation of Foreign Operations PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned U.S. Operations PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS Transfer Pricing Income Tax Treaties Cross-Border Transfers and Reorganizations International Tax Practice and Procedure Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty. 688 pages Related Products Schwarz on Tax Treaties, 3rd Edition Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.) INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.) International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement) Transfer Pricing: Rules, Compliance and Controversy (4th Edition) International Tax Newsletter If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Practical Guide to S Corporations (6th Edition) (U.S.) By www.cch.ca Published On :: Thu, 21 Mar 2013 09:47:01 GMT Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition. Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations. Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. CONTENTS: - Tax Overview and Compliance - Elements of S Corporation Election and Timing - S Corporation Income and Expenses - Corporate Deductions and Expenses - S Corporation Income Taxes - Basis and Losses - S Corporations Distributions - Income and Estate Planning - Revocation, Termination, Redemption, Liquidations and Reorganizations - Comparison to Other Entities - Subsidiaries - S Corps and ESOPs, and more Related Products S Corporation Taxation (2015) (U.S.) U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:45:51 GMT Author: David F. Windish Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment. The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including rental/leasing arrangements, tenant's rent deduction, landlord's income, lease acquisition and cancellation, leasehold improvements, and investment credit considerations. The book thoroughly examines the actual operation of real estate, including: coverage of operating expenses and taxes, mixed-use residences, startup expenses and real estate taxes, plus guidance on: additions and improvements, depreciation, development and related issues. An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues. Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments. 710 pages Related Products U.S. Master Tax Guide (2015) INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Practical Guide to Partnerships and LLCs (6th Edition) (U.S.) By www.cch.ca Published On :: Fri, 31 May 2013 13:36:07 GMT Author: Robert Ricketts and Larry Tunnell Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: partnership basis adjustments transfers to partnerships of property with built-in losses sale of an interest in a partnership with built-in loss property disproportionate distributions from partnerships with built-in loss property expensing and amortization of partnership organizational expenses partnership treatment of the deduction for domestic production activities recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained. Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character ofIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.) By www.cch.ca Published On :: Fri, 19 Sep 2014 09:30:09 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for A Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning Form 1 Living Trust Form 2 Living Trust Amendment Form 3 Irrevocable Life Insurance Trust Form 4 Annual Exclusion Trust Form 5 Additional Annual Exclusion Trust Form 6 Will If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article ca New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT Authors: Paul R. Comeau, Esq., Mark S. Klein, Esq. and Timothy P. Noonan, Esq. This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states. An Overview of New York's Residency Rules An Overview of New York's Nonresident Income Allocation Rules Audit Issues: How to Handle (or Avoid) a NY Residency Audit Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More - A Lot More - Than Just Taxes New York's Withholding Guidelines A State-by-State Tax Guide for Former New Yorkers Appendix I Nonresident Audit Guidelines Appendix II Nonresident Allocation Guidelines Appendix III Criminal Prosecution of Tax Fraud Cases-Guidelines Appendix IV Withholding Tax Field Audit Guidelines Related Products New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article ca Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition By www.cch.ca Published On :: Tue, 26 Jul 2011 09:35:43 GMT Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members. BONUS! with your purchase of the new Nathan’s Company Meetings 10th Edition you will receive: FREE eBook in PDF format FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M. Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them. Unlimited access to the recorded Webinar is also included and available after December 19th, 2013. Why choose Nathan’s Company Meetings? This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B. Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations. It contains the most up-to-date Canadian cases as well as representative British and Australian cases Rules are easy-to-read and locate Nathan’s has been cited by the Courts in not-for-profit and business corporation cases What's New, in the 10th Edition? Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article ca Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 10:42:16 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment. Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation. The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion. The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE STUDY GUIDE Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA. Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study. Assignment problems are classified into three categories that enable students to work at their knowledge level: If you would like more details about this product, or would like to order a copy online, please click here. Full Article «1..2..268..534..800..1066..1332..1598..1864..21302614 2615 26162656» Recent Trending The Finish Line: Cast Stone and EIFS The Finish Line: A Case Study: What is Causing This? The Finish Line: Adhesives vs. Mechanical Fasteners Building Product Transparency— Be Careful What You Ask For Green Advocacy vs. Informed Consent American Industrial Partners to Acquire PPG’s Architectural Coatings Business Veterans’ care charity to merge into larger counterpart Securitas Technology Partners with K9s United in Support of Law Enforcement Canines Incomplete information can fuel misjudgment: study Urban Roots Fruit+ and Cantina-Style Salsa CBC's Salto brand unveils Unica Ultrabond ECO 885 Premium Grade Polyolefin Backed Carpet Adhesive PICASSO, the art of flooring... Cooperativa Ceramica d'Imola North America Debuts 5 New Programs New Karndean collection replicates the beauty of natural timber Subscribe To Our Newsletter
ca Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.) By www.cch.ca Published On :: Thu, 25 Oct 2012 10:26:57 GMT Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms. 1. The Estate Planning Process 2. Basic Rules of Property Transfers Upon Death 3. Basic Estate Planning Documents 4. Trust Basics 5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner 6. Planning for Spouse or Nonmarital Partner 7. Issues in Planning for Children 8. Using Gifts in Estate Planning 9. Generation-Skipping Transfer Tax Planning 10. Charitable Giving 11. Planning for a Closely Held Business Interest 12. Insurance 13. Estate Planning with Retirement Benefits 14. Post Mortem Estate Planning - Form 1 LivingTrust - Form 2 Living Trust Amendment - Form 3 Irrevocable Life Insurance Trust - Form 4 Annual Exclusion Trust - Form 5 Additional Annual Exclusion Trust - Form 6 Will with Pour-Over Provision - Form 7 Will with Outright Dispositions - Form 8 Codicil - Form 9 Durable Power of Attorney - Form 10 Health Care Proxy - Form 11 Living Will - Form 12 Charitable Remainder Unitrust - Form 13 Qualified Personal Residence Trust (QPRT) - Form 14 Grantor Retained Annuity Trust (GRAT) Related Products Business Succession Planning Answer Book – 2014 (US) U.S. Master Estate and Gift Tax Guide (2014) Family Foundation Handbook (2014) (US) Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US) Grantor Trust Answer Book, 2014 (US) Price on Contemporary Estate Planning (2014) (US) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Practical Guide to Cost Segregation, 4th Edition By www.cch.ca Published On :: Thu, 14 Jun 2012 16:11:29 GMT Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. Chapter 1 Introduction to Cost Segregation Chapter 2 Opportunities for Cost Segregation Studies Chapter 3 Working with the Client Chapter 4 The Law Chapter 5 MACRS Property Classes and Conventions Chapter 6 Prospective Projects Chapter 7 Beginning a Cost Segregation Study Chapter 8 Cost Segregation Methodology Chapter 9 Deliverable and Support Chapter 10 Change in Accounting Method Chapter 11 Personal Property Allocations – State Tax Considerations Chapter 12 Cost Segregation Studies and Code Sec. 1031 Exchanges Chapter 13 Cost Segregation Opportunities and Code Sec. 754 Elections Chapter 14 Capitalization of Tangible Assets Chapter 15 IRS Audits of Cost Segregation Studies Chapter 16 Cost Segregation Opportunities and Code Sec. 179D Related Products INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition) Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.) State Tax Handbook (2015) U.S. Master Depreciation Guide (2015) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Practical Guide to Corporate Taxation (U.S.) By www.cch.ca Published On :: Fri, 09 Mar 2012 12:32:17 GMT Available: March 2012 (formerly Practical Guide to C Corporations) Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure. - Formation of a Corporation - Application of Federal Income Tax to Corporations - Nonliquidating Distributions - Redemptions - Liquidations and Partial Liquidations - Acquisitive Corporate Reorganizations - Procedural Aspects Related books: Corporate Controller's Handbook of Financial Management (2012-2013) (U.S.) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca New York Residency and Allocation Audit Handbook (2014) By www.cch.ca Published On :: Thu, 12 Sep 2013 15:14:17 GMT Authors: Paul R. Comeau, Esq., Mark S. Klein, Esq. and Timothy P. Noonan, Esq. This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states. An Overview of New York's Residency Rules An Overview of New York's Nonresident Income Allocation Rules Audit Issues: How to Handle (or Avoid) a NY Residency Audit Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More - A Lot More - Than Just Taxes New York's Withholding Guidelines A State-by-State Tax Guide for Former New Yorkers Appendix I Nonresident Audit Guidelines Appendix II Nonresident Allocation Guidelines Appendix III Criminal Prosecution of Tax Fraud Cases-Guidelines Appendix IV Withholding Tax Field Audit Guidelines Related Products New York State Personal Income Tax Law and Regulations (As of January 1, 2014) New York State Sales and Use Tax Law and Regulations New York State Tax Law (As of January 1, 2014) State Tax Handbook (2015) California Connecticut Florida North Carolina Full Article
ca Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition By www.cch.ca Published On :: Tue, 26 Jul 2011 09:35:43 GMT Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members. BONUS! with your purchase of the new Nathan’s Company Meetings 10th Edition you will receive: FREE eBook in PDF format FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M. Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them. Unlimited access to the recorded Webinar is also included and available after December 19th, 2013. Why choose Nathan’s Company Meetings? This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B. Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations. It contains the most up-to-date Canadian cases as well as representative British and Australian cases Rules are easy-to-read and locate Nathan’s has been cited by the Courts in not-for-profit and business corporation cases What's New, in the 10th Edition? Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporatIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World By www.cch.ca Published On :: Tue, 22 Jan 2013 14:22:56 GMT Last Supplement Updated*: April 2014 Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes. Its exhaustive contents include: Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems. The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement). A section on the European Patent System, describing the European Patent Convention and its implementing regulations. View a sample chapter Information is given, inter alia, with respect to the following: Patents: Kinds of Patents available Duration of protection Who may apply What may be patented Novelty requirements Filing, examination and granting procedure Requirements for filing application Priority Annuities and other fees Working requirements Compulsory licenses Rights of prior use Restoration Infringement Assignment Licenses Marking Trademarks: Duration of protection Legal effect Who may apply What can be registered as a mark What is excluded from registration Filing, examination and registration procedure Requirements for registration Requirements for renewal Assignment Licenses Infringement Fees Service marks Collective marks Certification marks Marking Use requirements Protection of well-known marks Cancellation Invalidation Classification Designs: What can be protected Duration and renewal Who may apply Novelty requirements Procedure Requirements for filing application Annuities (if any) Features: Truly global covering nearly 200 countries Fast and full access to essential primaryIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ca Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015 By www.cch.ca Published On :: Fri, 11 Jul 2014 10:42:16 GMT Robert E. Beam, FCA, Stanley Laiken, PhD, James J. Barnett, FCA This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment. Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation. The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion. The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study. NEW TO THE TEXTBOOK Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. NEW TO THE STUDY GUIDE Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA. Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions. Updated content in a contemporary, student-friendly format. Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment. Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category. Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study. Assignment problems are classified into three categories that enable students to work at their knowledge level: If you would like more details about this product, or would like to order a copy online, please click here. Full Article
