standing Shining the light on outstanding contributions by women chemists By feedproxy.google.com Published On :: 11 Jun 2018 05:00:01 +0000 Full Article
standing Understanding Section 55 and Butterfly Reorganizations, 3rd Edition By www.cch.ca Published On :: Butterfly reorganizations are among the most complex subjects in Canadian tax. Be fully versed with the most comprehensive resource available. 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 anywhereThis third edition of Understanding Section 55 and Butterfly Reorganizations is an essential reference for tax and legal professionals specializing in mergers and acquisitions. This extensively revised edition is the definitive source for in-depth analysis and authoritative information, including: Various technical amendments released over the years that have altered the tax rules governing butterfly reorganizations. Department of Finance comfort letters indicating Finance’s intention to propose additional changes to various aspects of section 55. Tax court decisions that have prompted the Canada Revenue Agency to change its interpretation of how section 55 applies in certain circumstances (e.g., in the calculation of safe income) and the meaning of certain terms in the tax law (e.g., "series of transactions", "in contemplation of"). Current reorganization techniques, practical examples and case studies of butterfly reorganizations within Canada. Understanding Section 55 and Butterfly Reorganizations, 3rd Edition provides a comprehensive analysis of section 55 in its entirety, including the calculation of safe income. Topics covered include: Subsection 55(2): The Basics Paragraph 55(3)(A) Exemption What Is a Butterfly? The Pro Rata Distribution Requirement The Butterfly Exemption Denial Rules Exceptions to the Butterfly Exemption Denial Rules and Various Interpretive Rules Related Issues Rick McLean, CA, is a partner in the Mergers & Acquisitions Tax Services Group at KPMG LLP and leader of KPMG’s Corporate Reorganizations Tax practice in Toronto. Rick specializes in and has extensive experience in structuring Canadian and international mergers, acquisitions, divestitures and corporate reorganizations, including public company spin-off transactions. Rick advises both public and private companies on M&A and corporate reorganization tax issues. The book includes contributions from KPMG Tax professionals across Canada who specialize in providing tax advice on complex corporate reorganization and M&A transactions.If you would like more details about this product, or would like to order a copy online, please click here. Full Article
standing Understanding the Taxation of Partnerships, 6th Edition By www.cch.ca Published On :: Mon, 20 Nov 2006 13:04:27 GMT Understanding the Taxation of Partnerships is now available online. Use your online subscription to: Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle. The sixth edition of this indispensable reference is a complete guide to understanding Canadian income tax rules including important developments in case law and administrative practice affecting partnerships. This edition has been updated to include: changes to the Canada–US treaty that have affected the use of partnerships in cross-border planning; the SIFT partnership rules; recent cases that have implications for partnerships; and additional material on partnerships in the foreign affiliate context. Other topics covered include: how partnerships differ from joint ventures and other entities; computation of partnership income; the "at-risk" rules; transfers of property to and from partnerships, and other reorganizations involving partnerships; professional partnerships; and partnerships in the international context. The 6th Edition is current to September 30, 2010. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
standing IFRS Literacy: Understanding the New Financial Statements By www.cch.ca Published On :: Wed, 18 Aug 2010 08:16:39 GMT New rules for financial statement users With the transition to International Financial Reporting Standards in Canada, accountants, financial analysts and advisors, corporate finance professionals, institutional and individual investors and other financial statement users will need to re-educate themselves in understanding and interpreting financial statements issued by public companies. Under IFRS traditional performance measures such as key financial ratios or income measures have the potential to change simply due to changes in accounting figures. In the UK for example, when their transition to IFRS occurred, some companies went from a profit to a loss position and vice versa, simply due to changes in accounting rules, rather than performance. Description and explanation of how financial statements will change under IFRS IFRS Literacy: Understanding the New Financial Statements provides a description and explanation of how financial statements will change under IFRS, along with valuable expert analysis and insight into true financial statement literacy in the post-IFRS transition market. The content of this work focuses on practical application and analysis of IFRS-based statements, drawing upon actual examples from both the Canadian and international financial markets. In its electronic subscription format, this content is updatable and fully searchable. IFRS Impact highlights key differences under previous Canadian GAAP Each chapter includes highlighted comments on the impact of IFRS on particular financial statement items. This commentary feature highlights key differences of financial statements prepared under IFRS from those issued under previous Canadian GAAP, noting common changes in accounting policies, amounts, disclosures and presentation. Extracts from published financial statements illustrate these differences. Unique Canadian perspective for Canadian readers IFRS Literacy: Understanding the New Financial Statements provides a unique Canadian perspective for Canadian readers, and is designed to appeal to a broad cross-section of financial statement users, including accountants, financial analysts and advisors, corporate finance professionals, and institutional and individual investors. Topical coverage includes: Basic Building Blocks of Financial Statements Values and Limitations of Key Performance Ratios Assessing Risk and Measurement Uncertainties Management’s Discussion and Analysis (MD&A) Identifying "good" companies and fairly-priced stocks Specific impacts of transition to IFRS About the Author If you would like more details about this product, or would like to order a copy online, please click here. Full Article
standing "Und das ungeheure Bild der Landschaft...: the genesis of landscape understanding in the German-speaking Regions / Karsten Berr, Olaf Kühne By library.mit.edu Published On :: Sun, 16 Feb 2020 06:00:01 EST Online Resource Full Article
standing Outstanding Reviewers for Green Chemistry in 2019 By feeds.rsc.org Published On :: Green Chem., 2020, Advance ArticleDOI: 10.1039/D0GC90042G, EditorialWe would like to take this opportunity to highlight the Outstanding Reviewers for Green Chemistry in 2019, as selected by the editorial team for their significant contribution to the journal.To cite this article before page numbers are assigned, use the DOI form of citation above.The content of this RSS Feed (c) The Royal Society of Chemistry Full Article
standing Understanding pathophysiology / Judy A. Craft, Christopher J Gordon, Sue E. Huether, Kathryn L. McCance, Valentina L. Brashers, Neal S. Rote By prospero.murdoch.edu.au Published On :: Craft, Judy A., author Full Article
standing Understanding research methods for evidence-based practice in health / Trisha M. Greenhalgh, John Bidewell, Elaine Crisp, Amanda Lambros, Jane Warland By prospero.murdoch.edu.au Published On :: Greenhalgh, Trisha Full Article
standing Provision of assistive technology under the NDIS / Joint Standing Committee on the National Disability Insurance Scheme By prospero.murdoch.edu.au Published On :: Australia. Parliament. Joint Standing Committee on the National Disability Insurance Scheme Full Article
standing Advisory Report on the Aged Care Amendment (Staffing Ratio Disclosure) Bill 2018 / House of Representatives Standing Committee on Health, Aged Care and Sport By prospero.murdoch.edu.au Published On :: Australia. Parliament. House of Representatives. Standing Committee on Health, Aged Care and Sport Full Article
standing Report on the Inquiry into the 2017-18 annual reports of the Department of Health and Australian Hearing / House of Representatives, Standing Committee on Health, Aged Care and Sport By prospero.murdoch.edu.au Published On :: Australia. Parliament. House of Representatives. Standing Committee on Health, Aged Care and Sport Full Article
standing Bedtime reading : inquiry into sleep health awareness in Australia / House of Representatives Standing Committee on Health, Aged Care and Sport By prospero.murdoch.edu.au Published On :: Australia. Parliament. House of Representatives. Standing Committee on Health, Aged Care and Sport, author, issuing body Full Article
standing Understanding nutrition / Eleanor Whitney ; Sharon Rady Rolfes ; Tim Crowe ; Adam Walsh By prospero.murdoch.edu.au Published On :: Whitney, Eleanor Noss, author Full Article
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standing CM reminds Governor of his nominated post, he laments her understanding By indianexpress.com Published On :: Thu, 23 Apr 2020 22:52:34 +0000 Full Article Cities Kolkata