Available: Late June 2012

Provides step-by-step guidance on the taxation of fiduciary income. This comprehensive guide for practitioners advising fiduciaries and beneficiaries in federal income tax matters covers the broad range of complex issues from charitable remainder trusts to nexus rules and their effect. Providing expert practical advice, this book helps the practitioner obtain the most advantageous outcomes for his/her fiduciary and beneficiary clients. Key feature: 35 case studies with filled-in forms 1041 and accompanying documents.

Volume 1:

1. Overview of the Fiduciary Entity
2. The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy
3. Principles of Federal Income Tax for Fiduciaries
4. Itemized Deductions
5. Distributions
6. Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules
7. Estimated Taxes
8. Passive Activity Loss Limitations
9. Trusts: Formation to Termination
10. Charitable Remainder Trusts
11. Charitable Lead Trusts
12. Alternative Use of Grantor Trusts in Transactional Planning
13. Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust
14. Grantor Trust Rules
15. Foreign Trusts Treated as Grantor Trusts

Volume 2:

1.  Estates: Formation to Termination
2. Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests
3. Income Tax Aspects of Generation-Skipping Transfers
4. State Taxation of Fiduciaries and Beneficiaries
5. Special Commercial Trusts
6. IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax
7. Foreign Trusts and Estates

Related books:

• U.S. Master Estate and Gift Tax Guide (2013) 
• Family Foundation Handbook (2013) – U.S.
• Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

 

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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.

CCH's Guidebook to Maryland Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Maryland.  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.  Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Maryland returns or who are required to deal with Maryland taxes.

This authoritative Guidebook is the one source those involved with Maryland taxation need for timely and accurate answers in a convenient and accessible desktop format.  It presents concise coverage of the taxes of major interest including:

• personal income tax
• corporate income tax
• sales and use taxes
• death taxes
• property taxes
• utility franchise tax
• insurance gross premiums tax

Other Maryland taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.  

The 2011 Edition includes additional practical tips, pointers and examples to practitioners by Walter R. Calvert, J.D. and Denise V. Corsaro, J.D. of the Baltimore office of the law firm, Venable LLP.  This valuable commentary helps practitioners further understand and apply the complex principles of Maryland tax law to specific practice situations.

For the user's convenience in determining what is new in the Maryland tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law.  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.  Helpful references to both the Maryland and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.  Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.  Detailed references to specific paragraphs in the comprehensive CCH Maryland Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Related Titles:

• State Tax Handbook 2011
• Full Article

Available: September 2011

Author: William D. Mitchell, J.D.

Provides expanded coverage of financial and estate planning strategies for implementing individualized solutions for the special problems associated with retaining accumulated wealth for retirement and estate planning purposes. With its comprehensive two-part approach to the complex issues that link retirement planning and estate planning, Estate and Retirement Planning Answer Book (2012 Edition), includes coverage of such topics as the final minimum distribution rules for individual retirement accounts and qualified plan distributions, the use of insurance as a qualified plan asset, and changes in the law to reflect the latest legislation.

Replete with scores of examples that illustrate and analyze estate planning strategies and their effects, Estate and Retirement Planning Answer Book, 2012 Edition, brings insight and expertise to the realm of estate and retirement planning by focusing on the tax-free transfer of wealth and by providing an insider's view of the various retirement benefits available to the corporate executive under both qualified and non-qualified retirement plans.

Related Books:

• U.S. Master Tax Guide (2013) 
• Estate Planning (2013 Edition) (U.S.) 
• Family Foundation Handbook (2013) – U.S.

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Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.

Key topics discussed in the book include:

• Drop-shipments
• Non-resident override rule
• Place of supply rules
• Cross-border transactions
• Imports and exports
• De facto importer rules
• Permanent establishments and carrying on business in Canada
• Recovery of tax by non-residents

The book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.

Steven K. D'Arcy is a lawyer and a partner in Bennett Jones LLP, one of Canada's leading business law firms. His practice involves all areas of commodity tax with particular emphasis on the goods and services tax, Canadian customs laws, provincial retail sales tax, and anti-dumping duties.

In his GST practice, Steven advises on all facets of the GST legislation with emphasis on corporate transactions, particularly cross-border transactions. He has represented clients on numerous occasions with respect to GST assessments and proposed assessments. Steven served as counsel to the House of Commons Standing Committee on Finance with respect to its review of alternatives to the GST and has frequently provided advice to the Department of Finance with respect to proposed GST amendments.

Steven was recently recognized as a leading Canadian tax practitioner in indirect taxes in the International Tax Review's World Tax 2005. He is annually recognized in LEXPERT®/American Lawyer's Guide to the Leading 500 Lawyers in Canada, is also recognized in LEXPERT's Canadian Legal Directory as one of Canada's most frequently recommended commodity tax/customs practitioners, and is consistently recommended as an international trade regulation practitioner. Steven co-developed the Canadian Institute of Chartered Accountants annual "In-Residence GST Course", and currently teaches Part II of the course. He is an editor of the CCH GOODS AND SERVICES TAX REPORTER and the monthly GST Monitor.

He lives in Oakville, Ontario with his wife Susanna and their three children, Charlotte, Polly, and Duncan.

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Available: October 2010

Author: Glenn R. Carrington

Tax Accounting in Mergers and Acquisitions gives in-depth, practical coverage of today's key issues in corporate acquisitions, dispositions, reorganizations, and restructurings from a transactional perspective. It will help your client:

1. Decide if the transaction should be taxable or nontaxable.
2. Structure the deal for the best results-stock or asset acquisition.
3. Achieve desired business objectives.

This book considers the tax accounting implications of structuring and restructuring transactions including those described in Code 351 (Transfer to Corporation Controlled by Transferor), 338 (Certain Stock Purchases Treated as Asset Acquisitions), 381 (Carryovers in Certain Corporate Acquisitions), 721 (Nonrecognition of Gain or Loss on Contributions to a Partnership), and 1001 (Gain or Loss on Disposition of Property). It discusses the rules relative to a taxpayer’s ability to carry over methods of accounting, to obtain audit protection through filing accounting method changes, to preserve favorable methods of accounting, to determine the effect of the transaction on any unamortized Code 481(a) adjustments (Adjustments Required by Changes in Accounting Methods), and to use the chosen structure as a means of achieving appropriate tax accounting objectives. In addition, it describes some of the most common types of accounting method exposure items that arise during the course of due diligence and some of the alternatives for mitigating exposure to the buyer. Furthermore, it describes the most significant anti-abuse rules that prevent taxpayers from unreasonably taking advantage of these provisions. Finally, it addresses some of the pitfalls that taxpayers should take into account in structuring transactions. In addition to updates of all rulings, cases and legislation, the 2010 edition contains a new chapter on Bankruptcy.

Chapter 1       Taxable and Tax-Free Acquisitions
Chapter 2       Basic Concepts in Deductibility and Capitalization
Chapter 3       Accounting for Restructuring Transactions under Code §351, 338, 381, 721, and 1001
Chapter 4       Treatment of Contingent Liabilities
Chapter 5       Treatment of Transaction Costs Prior to the Final Capitalization Regulations
Chapter 6       Final Capitalization Regulations
Chapter 7       Debt Modifications in Connection with Mergers and Acquisitions
Chapter 8       Original Issue Discount (OID) in Mergers and Acquisitions
Chapter 9       Amortization of Intangibles under Code §197
Chapter 10     Limitation on Loss Carrybacks — Corporate Equity Reduction Transactions
Chapter 11     Consolidated Return Tax Accounting Issues
Chapter 12     Tax Accounting Issues in Bankruptcies and Work-outs

Related Books:

• Full Article

Available: November 2011

Provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. 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 and a chapter on the gross receipts taxes recently enacted in several states.

The 2012 edition of the Sales and Use Tax Answer Book continues to provide 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.

Chapter 1 Nature and Purpose of Sales and Use Taxation
Chapter 2 Constitutional Rights
Chapter 3 Taxable Persons
Chapter 4 Taxable Transactions
Chapter 5 Interstate and Extraterritorial Transactions  
Chapter 6 Subjects of Sales and Use Taxes
Chapter 7 Amount of Tax
Chapter 8 Accounting Methods
Chapter 9 Rates of Tax
Chapter 10 Returns or Reports
Chapter 11 Payment
Chapter 12 Refunds and Credits
Chapter 13 Organization of State Sales and Use Tax Administrations
Chapter 14 License and Registration
Chapter 15 Audits
Chapter 16 Assessment and Appeals Process
Chapter 17 Collection of Tax by Seller
Chapter 18 Collection of Tax by State
Chapter 19 Penalties
Chapter 20 Local State Taxes
Chapter 21 Sales Tax Reform and the Streamlined Sales Tax
Chapter 22 Gross Receipts Tax 

If you would like more details about this product, or would like to order a copy online, please click here.

Available: August 2010

Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA

Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures.  

The book's practical coverage and approach include:

• Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible   goods, intangibles, and services
• Complex cost-sharing planning principles, including buy-in
• Cutting edge e-commerce transfer pricing issues
• U.S. penalty and documentation rules
• Documentation with checklists, questionnaires and model report
• U.S. penalty rules compared to those of other important countries
• Overlap between transfer pricing and Customs valuation issues
• Customs ruling based on an APA
• In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
  • Developing a substantive/procedural strategy (with detailed flow-chart)
  • Preparing for examination
  • Identifying post-examination opportunities to resolve the dispute

Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts.  

Table of Contents 

Chapter 1 - Introduction
Chapter 2 - General Principles of Code Sec. 482

• Arm's length standard
• Best method rule
• Comparability
• Arm's length range
• Determination of true taxable income
• Collateral Adjustments
• Transfer pricing and non-recognition provisions
• Blocked income

Chapter 3 - Methods for Transfers of Tangible Property

• Comparable uncontrolled price method (with cases applying this method)
• Resale price method
• Cost plus method
• Cost-plus method
• Comparable profit method
• Profit split method
• Unspecified methods

Chapter 4 - Methods

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Author: Daniel M. Davis, MBA (Taxation), CPA, CFE

Provides state-specific material for preparing for and handling an audit in all states that impose sales and use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit, how their audits will proceed, what the audit staff will be looking for, and how assessments are developed.

Instead of enacting tax increases, taxing agencies are quietly encouraged to mine every possible dollar from the existing tax structures. As a result, a sales and use tax audit notice generally may be regarded as the first step in a state civil action intended to extract additional funds from a specific taxpayer. Since this may often result in unfavorable consequences for the taxpayer, this book is intended to improve the taxpayer's chances of prevailing in what is often a losing battle. It aims to assist taxpayers in proactively avoiding paying more than their legal share of taxes.

This guide comes with a CD-ROM, containing approximately 200 state and local exemption certificates.

Related Books:

• U.S. Master Sales and Use Tax Guide (2012)
• Sales and Use Tax Answer Book 2013 
• California Sales and Use Tax Answer Book 2011

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Available: November 2011

This book organizes accounting pronouncements into two parts: general standards and industry-specific standards. The Practice Pointers featured throughout this edition point out, in plain English, how to apply the standards just discussed.

The 2012 International Accounting/Financial Reporting Standards Guide includes the following topics:

Part I: Overview (a recap of the International Accounting Standards Board and the formation of IFRAC)

Part II: General Standards

• Accounting Policies, Changes in Accounting Estimates, and Errors
• Borrowing Costs
• Business Combinations
• Cash Flow Statement
• Changing Prices and Hyperinflationary Economies
• Consolidated Financial Statements
• Construction Contracts
• Earnings Per Share
• Employee Benefits
• The Equity Method
• Events After the Balance Sheet Date
• Financial Instruments
• Foreign Currency Translation
• Government Grants and Government Assistance
• Impairment of Assets
• Income Taxes
• Intangible Assets
• Interim Financial Reporting
• Inventories
• Investment Property
• Leases
• Non-Current Assets Held for Sale and Discontinued Operations
• Property, Plant, and Equipment
• Provisions, Contingent Liabilities, and Contingent Assets
• Related-Party Disclosures
• Revenue
• Segment Reporting
• Share-Based Payment

Part III: Industry-Specific Standards

• Agriculture
• Insurance Contracts
• Mineral Resources: Exploration and Evaluation  

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Available: March 2012

A handy desktop reference containing succinct explanations and quick-glance charts detailing common sales and use tax ssues for all states and the District of Columbia. It provides easy-to-read multistate overviews of sales taxes and describes for each state the basis, state and local tax rates, principal payment and return due dates, and countless other key facts and figures.

Especially helpful are the multistate quick-answer charts - a CCH exclusive!

OVERVIEW
- Constitutional Issues--Federal Limitations
- Multistate Agreements

CHARTS
- Agricultural Exemptions
- Clothing
- Collection Discounts Allowed Seller
- Components of Basis
- Computers and Computer Services
- Drop Shipments
- Electronic Payment of Sales Tax
- Exemption and Resale Certificates' Validity Periods
- Financial Institutions
- Food and Meals
- Interest Rates on Delinquent or Deficient Payments
- Leases and Rentals
- Mail-Order Sales
- Manufacturing and Machinery
- Medicines, Medical Services and Devices
- Newspapers and Periodicals
- Occasional Sales
- Penalties
- Pollution Control Equipment
- Rates and Basis
- Sales for Resale
- Services
- Statutes of Limitations
- Tax Calendar
- Taxpayer Remedies
- Trade-Ins
- Vending Machine Sales

STATE SUMMARIES
For each state:
- Scope of Tax
- Tax Base
- List of Exemptions, Exceptions and Exclusions
- Rate of Tax
- Local Taxes
- Returns, Payments, and Due Dates
- Prepayment of Taxes
- Vendor Registration
- Sales or Use Tax Credits
- Deficiency Assessments
- Audit Procedures
- Statute of Limitations
- Application for Refund

Additional discussion is included on the Uniform Sales Tax Administration Act and the Streamlined Sales Tax Project.

Related Books:

• Multistate Guide to Sales and Use Tax Audits (with CD-ROM), 2012
• Sales and Use Tax Answer Book (2013) 
• U.S. Master Excise Tax Guide (Seventh Edition)

If you would like more details about this product, or would like to order a copy online, please click here.

Available: September 2011

Authors: Jerry J. McCoy, J.D.; and Kathryn W. Miree; J.D.

Provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grantmaking to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

                          1.  Introduction

2.  Family Foundation Basics

3.  How To Create A Family Foundation

4.  Using Charitable Trusts To Fund The Family Foundation

5.  Designing The Family Foundation

6.  Operating Restrictions

7.  Grantmaking

8.  Foundation Administration

                           9.  Special Issues

Related Books:

• U.S. Master Estate and Gift Tax Guide (2012)
• Estate Planning (2012 Edition) (U.S.)

   

If you would like more details about this product, or would like to order a copy online, please click here.

Available: October 2010

Authors: Jerry J. McCoy, Kathryn W. Miree, J.D.

The Family Foundation Handbook provides comprehensive coverage of the legal, tax, and business aspects of forming and operating a family foundation. From grant making to investment management, accounting procedures to tax filings, and funding the foundation to protecting it from liability, this handbook provides coverage of all the issues a family foundation faces. This valuable resource provides forms, checklists, questionnaires, training forms, and other items to help provide the professional assistance every foundation needs.

2011 Highlights:

• A new section on L3Cs and B Corporations and the role those new entities play in grantmaking.
• New regulations, revenue rulings, and private letter rulings impacting family foundations.
• The most recent statistics of related to family foundation trends and profiles from The Foundation Center, the Council on Foundations, the IRS, and the Association of Small Foundations.
• The most recent data on family foundation investment returns, asset allocations, and administrative expenses with a special emphasis on salary data.
• Updated statutory references for state volunteer protection laws.
• Updated statutory references for states that have adopted the Uniform Prudent Management of Institutional Funds Act (which is quickly replacing Uniform Management of Institutional Funds Acts across the country) and the impact that will have on foundation management.
• The most current list of resources for family foundations including resources, publications grants and administrative software, online research sites, charitable trade groups, and socially responsible investment funds and firms.
• The new statutory rules under the Pension Protection Act affecting Type III supporting organizations, and the Proposed Treasury Regulations associated with those rules.
• Expanded discussion of the uncertain status of the federal estate tax and the tax on generation-skipping transfers as this edition went to press.
• An additional alternative for the person considering a family foundation – the medical research organization.
• Expanded discussion of the privacy and disclosure aspects of a family foundation with some potential strategies for the person who regards this as a major concern.

Content:

• Introduction.
• Family Foundation Basics
• How To Create A Family Foundation
• Using Charitable Trusts To Fund The Family Foundation
• Designing The Family Foundation
• Operating Restrictions
• Grantmaking
• Foundation Administration
• Special Issues
• Bibliography
• Table of Cases
• Table of Statute

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  Full Article
  
  

Available: December 2011

This book is a concise and reliable handbook for both tax advisors and estate representatives involved in federal estate and gift tax planning, return preparation and tax payment. It provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

• Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes.
• Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures.
• Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law.
• Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research  the estate and gift tax law.
• Code Finding List for quick reference to the IRC sections cited.
• Forms Finding List referencing where key IRS forms and worksheets are reproduced and discussed.

The Quick Tax Facts card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, filing deadlines and other valuable information. 

If you would like more details about this product, or would like to order a copy online, please click here.

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.

The Canadian SR&ED Tax Incentives Handbook shows you how to take full advantage of one of the most generous R&D tax incentive programs in the world.

Every year, the Canadian government awards up to $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). The Canadian SR&ED Tax Incentives Handbook provides accountants, tax experts, lawyers, scientists and technologists with practical tools that assist in the management of SR&ED programs in order to realize the greatest tax advantage. Author Lucie Bélanger, of the accounting firm PricewaterhouseCoopers, provides comprehensive commentary on all matters, including:

• Eligibility of activities and expenditures for the SR&ED program
• How to identify SR&ED activities in commercial projects
• Management and documentation of SR&ED projects
• The review of SR&ED contracts by tax authorities
• New CRA administrative policies
• Recent changes to the Income Tax Act

The Canadian SR&ED Tax Incentives Handbook includes practical examples, summaries of recent court decisions, keys to identifying SR&ED activities, and case studies by sector. Although comprehensive in its coverage and references, it offers practical strategies and tactics covering the most common SR&ED issues. Written by practitioners for practitioners, this essential guide provides the answers you need to ensure SR&ED planning is accurate, complete, efficient and by the rules.

Topics include:

• 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
  
  

Available: December 2010

CCH's State Tax Handbook is the perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration. It saves lots of time for busy practitioners, serving as a convenient single source of key state tax information for professionals instead of them having to wade through multiple sources to find this information.

The book is set out in four parts, which together paint an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes. The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.   

At-a-glance multistate charts detail important issues to assist state tax compliance and planning. More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of passthrough entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements. 



Related Books:

• U.S. Master Tax Guide®,2011
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2011 Edition
• U.S. INCOME TAX REGULATIONS, Winter 2011 Edition
• State Tax Handbook 2011
• Full Article

Compiled by a team of distinguished law professors, the 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for  U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference.  Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability.

Includes CD of entire contents of book.

In this comprehensive and easy-to-use volume, Professors Richard C. Pugh, Charles H. Gustafson, and Robert J. Peroni have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country.  Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners.

The 2010-2011 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2010.

You may also be interested in:
INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2010 Edition)

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Available: December 2011

The perfect quick-answer tool for tax practitioners and business professionals who work with multiple state tax jurisdictions. This handy and affordable reference provides readers with an overview of the taxation scheme of each state and the District of Columbia, as well as multistate charts on income taxes (personal and corporate), sales and use taxes and tax administration.  This book brings together important tax information for each state tax system and adds value to the practice of multistate tax advisors and those advising multistate businesses.

The book is set out in four parts, which together deliver an overall picture of the states' levies, bases and rates of each tax, principal payment and return dates, and other important information on major state taxes.

The State Tax Handbook provides a comprehensive "Taxes by State" section, which helpfully summarizes in one place the tax rules for each state, including key information such as tax rates and filing/payment dates. It details the taxing authorities for each jurisdiction, including addresses, phone numbers, websites and taxes governed by each office. This helpful section also includes a discussion on collection of out-of-state taxes.  The major features of each state's revenue system are outlined in uniform arrangement which makes reference from state to state easy.  

At-a-glance multistate charts detail important issues to assist state tax compliance and planning.  More than 120 charts are provided, covering discrete topics such as income tax rates, state corporate and personal income tax reporting requirements, filing extensions, state taxation of pass-through entities; allocation and apportionment, AMT on preference items, manufacturing exemptions, sales for resale, consolidated returns, and estimated tax requirements.

Related Books:

• U.S. Master Tax Guide®,2012
• ProSystem fx Tax: for U.S. Tax Returns
• INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, Winter 2012 Edition
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition
• Guidebook to Illinois Taxes (2012)
• Guidebook to California Taxes (2012)
• Full Article

Available: November 2011

This book is an invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections: 

• Introduction to Oil and Gas Taxation
• Acquisition of Interests
• The Exploration Period
• The Production Period
• Dispositions
• Other Areas

The text begins with a discussion of the nature of oil and gas reserves in order to gain a better understanding of the industry. The material following is organized in a logical sequence of events which traces the normal industry pattern for developing oil and gas reserves.

• Special features include: A special "Highlights of New Developments" section provides a convenient, at-a-glance summary of recent tax legislation, case law, rulings, position papers, etc., as they relate to the oil and gas industry.
• Reflects all the recent developments in place, including new legislation, regulations and case law changes impacting this area since the previous edition published.
• Enables understanding of the myriad technical aspects of oil and gas taxation by thoroughly discussing the critical issues of:

1. Introduction to Oil and Gas Taxation
2. Economic Interest
3. Lease and Purchase Arrangements
4. Royalty and Overriding Royalty
5. Minimum Royalties
6. Working Interest (or for Operating Mineral Interest)
7. Production Payments
8. Net Profits Arrangements
9. Geophysical Expenses
10. Intangible Drilling and Development Costs
11. Sharing Arrangements and Carried Interests
12. Depletion Deduction – General
13. Allowance or Disallowance of Depletion
14. Property for Depletion Purposes
15. Cost Depletion
16. Gross Income from the Property
17. Taxable Income from the Property for Depletion Purposes
18. Limitations on Percentage Depletion
19. Unitizations
20. Disposition of Interests – Lease (or Sublease) and Sale
21. Nontaxable Exchanges
22. Losses and Abandonments
23. Associations Taxable as Corporations
24. Partnerships
25. Selected Corporate Issues
26. Alternative Minimum Tax (AMT)
27. Special Provisions Affecting the Determination of Tax
28. Tax Credits
29. Depreciation
30. Application of Accounting Methods
31. Oil and Gas International Provisions
Case Table
Finding Lists   

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CCH no longer publishes the 1040 Preparation and Planning Guide (or the Canadian companion book).

Instead, you are invited to consider the following books:

• 1040 Express Answers (2011) 
• 1041 Express Answers (2011) 
• 1065 Express Answers (2011) 
• 1120S Express Answers (2011) 
• Federal Tax Course (U.S.): A Guide for the Tax Practitioner (2011) 

Thank you

.

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Available: December 2010

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate.  This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2010. 

CCH's Internal Revenue Code is presented in a reader-friendly format, with an expanded 7-1/4" x 10" oversized page and larger type fonts for enhanced readability.  And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.  

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions.  Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required. The detailed Topical Index located at the end of both volumes reflects all matters covered, so researchers can quickly pinpoint any information needed, and rate tables are also helpfully included.  

CCH's readability, detailed amendment notes and accuracy have proven beneficial year after year-and are now further enhanced by the easy-to-use format featuring 7-1/4" x 10" oversized pages, with larger type fonts for enhanced readability. Serious tax professionals who rely on the Code in the normal course of their work know they can count on CCH's Internal Revenue Code over any other volumes available. The CCH Code is also great tool for students in tax courses who need the latest Code provisions, and it has served for decades as a useful tool for new hires and for firm-wide distribution.

Related Books:

• U.S. Master Tax Guide®, 2011
• ProSystem fx Tax: for U.S. Tax Returns

• U.S. INCOME TAX REGULATIONS, Winter 2011 Edition

   

 

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Available: December 2011

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. This Winter Edition of Internal Revenue Code reflects all new statuatory tax changes enacted as of December 1, 2011.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

Related Books:

• U.S. Master Tax Guide®, 2012
• ProSystem fx Tax: for U.S. Tax Returns
• U.S. INCOME TAX REGULATIONS, Winter 2012 Edition

If you would like more details about this product, or would like to order a copy online, please click here.

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

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For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522

Stay 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
  
  

Available: June 2012    

This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2012.

Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required.  Rate tables are also helpfully included. 

Related books:

• Income Tax Regulations, Summer 2012 Edition (U.S.)
• Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), As of 03/2012
• U.S. Master Tax Guide®, 2012
• ProSystem fx Tax: for U.S. Tax Returns

 

If you would like more details about this product, or would like to order a copy online, please click here.

Practitioners in arbitration and trade must have timely access to current information in those fields. But the rapid and continual growth in practical and academic research in these areas makes staying current nearly impossible.

World Trade and Arbitration Materials publishes the texts of all of the most important current documents relating to international trade not readily available elsewhere. Its coverage and currency make it an indispensable tool for those working in the fields of arbitration and trade, especially those involved in research in these areas.

Topics covered:

• Anti-dumping and unfair trade practices decisions
• Pending legislation and new statutes
• Policy statements, position papers, proposals, and reports concerning trade negotiations
• New arbitration rules and news of arbitration centres
• Reports of trade dispute settlement panels
• Arbitral awards and court decisions

The journal also includes a selection of essential current documents relating to international arbitration as a means of settling international business disputes. It provides arbitral awards, news of adhesion to international conventions, court decisions, statutes, reports from official authorities, arbitration rules, and news of arbitration centres and associations.

If you would like more details about this product, or would like to order a copy online, please click here.

Published: July 2013

Wills, Trusts, and Estates, Ninth Edition retains the late Jesse Dukeminier’s unique blend of wit, erudition, insight, and playfulness while covering all the key topics in a logical, clear organization. Interesting cases?not only fun to read, but fun to teach as well?are enhanced and connected to broader legal principles by well-written notes, questions, and problems.

A comprehensive Teacher’s Manual summarizes all the readings, answers every question and problem in the casebook, provides comments about material cited in the text, and offers deeper analysis and observations to foster lively classroom discussion.

Topics covered:

• Law reform projects
• Scholarly writing
• Revocable trusts
• Harmless error in will execution
• Uniform law activity, including the Uniform Premarital and Marital Agreements Act
• Finalization of the Restatements on Property and Trusts
• Social science work on inheritance and intestacy
• Inheritance among same-sex partners
• Probate and non-probate transfers
• Trust administration and modification
• Creditor’s rights
• Spousal and children’s shares

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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.

This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including:

• Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and GST taxes, including IRS guidance on the Windsor decision and its impact on tax planning for same-sex married couples.
• CCH-authored comments, cautions, elections, planning pointers, state tax alerts, and other value-adds highlighting planning opportunities, compliance tips, or pitfalls to avoid.
• Pertinent tax tables, such as the unified credit and exclusion/exemption amounts, GST rates and more for easy reference to key tax figures.
• Sample filled-in forms in the 706 and 709 series, as well as various GST tax forms, that illustrate practical application of the tax law.
• Citations to Internal Revenue Code, regulations, IRS rulings and court decisions to help practitioners further research the estate and gift tax law.

A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access.

9780808039044    6" x 9"    550 pages


Related Products

Estate & Gift Tax Handbook (2014) (U.S.)
Estate & Retirement Planning Answer Book, 2015 Edition (U.S.)
Family Foundation Handbook (2014) (US)
Federal Estate & Gift Taxes: Code & Regulations (Including Related Income Tax Provisions), as of March 2014 (U.S.)
Federal Income Taxation of Decedents, Estates and Trusts - 2015 CCH Tax Spotlight Series (U.S.)
Federal Income Taxation of Estates, Trusts & Beneficiaries (2014 Supplement) (U.S.)
Income Taxation of Fiduciaries and Beneficiaries (2014) (U.S.)
Like-Kind Exchang

If you would like more details about this product, or would like to order a copy online, please click here.

This trusted reference provides clear explanations of the laws relating to federal estate, gift and generation-skipping transfer taxes to give readers the solid understanding they need to understand and apply today's complex wealth transfer tax rules.

Provides straightforward guidance for professionals working with estate and gift tax planning, and contains many helpful features, including:

• Concise, up-to-date discussions of recent statutory and regulatory law changes, court decisions, and IRS rulings affecting the estate, gift and generation-skipping transfer taxes.
• Pertinent tax tables, such as the unified rate and credit, state death tax credit and pre-1977 gift tax rates for easy reference to key tax figures.
• Sample filled-in forms in the 706 and 709 series, as well as various generation-skipping transfer tax forms, that illustrate practical compliance application of the tax law.

A special feature of this CCH reference is the Quick Tax Facts card. This handy card is bound into the book for at-a-glance reference to key estate and gift tax rates and credits, figures, and other valuable information. The card is perforated, so it can be removed from the book and posted near the professional's computer or desktop for instant access.

Related Products

U.S. Master Tax Guide (2014)
Business Succession Planning Answer Book – 2014 (US)
Family Foundation Handbook (2014) (US)
Tax and Estate Planning with Real Estate, Partnerships and LLCs, 2014 (US)
Grantor Trust Answer Book, 2014 (US)
Practical Guide to Estate Planning, 2014 Edition (with CD) (US)
Price on Contemporary Estate Planning (2014) (US)
Estate & Gift Tax Handbook (2013)
Estate & Retirement Planning Answer Book, 2014 Edition
Like-Kind Exchanges Under Code Section 1031 - CCH Tax Spotlight Series
Multistate Guide to Estate Planning (2014) (w/CD)

If you would like more details about this product, or would like to order a copy online, please click here.

Offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures. 

• Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible goods, intangibles, and services
• Complex cost-sharing planning principles, including buy-in*
• Cutting edge e-commerce transfer pricing issues
• U.S. penalty and documentation rules
• Documentation with checklists, questionnaires and model report
• U.S. penalty rules compared to those of other important countries
• Overlap between transfer pricing and Customs valuation issues
• Customs ruling based on an APA
• In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including:
  • Developing a substantive/procedural strategy (with detailed flow-chart)
  • Preparing for examination
  • Identifying post-examination opportunities to resolve the dispute

Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts. 

Table of Contents (Summary)
Chapter 1   Introduction
Chapter 2   General Principles of Code Sec. 482
Chapter 3   Methods for Transfers of Tangible Property
Chapter 4   Methods for Transfer of Intangible Property
Chapter 5   Intercompany Services
Chapter 6   Intercompany Loans and Advances
Chapter 7   Penalties
Chapter 8   The Code Sec. 1059A limitation
Chapter 9   Overall strategy for compliance and controversy
Chapter 10  Preparing transfer pricing documentation
Chapter 11  Examination
Chapter 12  Post-examination procedural alternatives
Chapter 13  Advance pricing agreements
Chapter 14  The OECD approach to transfer pricing
Chapter 15  Customs valuation issues
Chapter 16  State transfer pricing

Related Products

Schwarz on Tax Treaties, 3rd E

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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.

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.

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.

An indispensable guide with substantial changes and important updates.

The Estate Planner's Handbook provides a concise yet comprehensive overview of many of the most important issues in the estate planning process. It will aid estate planners, lawyers, accountants and other professional advisors in identifying critical updates that they need to be aware of and will prove to be invaluable in developing creative estate planning solutions.

New and emerging issues in the Estate Planning field

The fourth edition of The Estate Planner's Handbook is an indispensable guide with substantial changes and important updates covering a wide range of topics including issues such as estate planning strategies for disabled individuals and Henson trusts designed to safeguard access to provincial income support programs. Other critical updates include:

• Jointly held property
• The attribution rules
• Tax Free Savings Accounts
• Registered Disability Savings Plans
• Legislative changes impacting taxation of charitable donations, the capital gains exemption

Essential topics in the estate planning process addressed in this edition include:

• Wills
• Multiple Wills
• Tax Planning the Will
• Will Substitutes
• Continuing Powers of Attorney
• Health and Personal Care by Proxy
• Some Basic Trust Law Concepts & Principles
• Taxation of Basic Trusts Used in Estate Planning
• Certain Other Trusts Used in Estate Planning
• Charitable Donations
• Taxation at Death
• United States Estate & Gift Tax
• Probate
• Dependants' Relief
• Planning for the Disabled
• Obligations to spouses and dependants
• Rollovers to RRSPs and RRIFs

If you would like more details about this product, or would like to order a copy online, please click here.

Published: September 2011

Written from a litigator’s perspective,The Deposition Handbook, 5th Edition delivers insights into how to make sure the witness becomes a champion for your side of the case. Find out how to effectively prepare the witness to testify most effectively and what factors to consider in deciding whether to prepare the witness to do more than just answer the question.

Gain valuable insights and skills, including:

• Practical advice covering every stage of a deposition
• Techniques for eliciting information and effective questioning
• Video deposition guidelines
• Proven strategies, procedures, and case studies
• Rules governing conduct
• Sample questions

Specific examples and scenarios cover:

• Whether counsel may interview an adverse party’s current or former employees
• Private conferences between the deponent and counsel during the course of the deposition
• The pros and cons of “the usual stipulations”
• Questioning techniques, including jumping from the specific to the general, and posing the either-answer question

If you would like more details about this product, or would like to order a copy online, please click here.

If you would like more details about this product, or would like to order a copy online, please click here.

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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”.

Chapter 1	The Personal Residence
Chapter 2	Real Estate Partnerships
Chapter 3	Limited Liability Companies
Chapter 4	Passive Loss and At-Risk Limitations
Chapter 5	Real Estate Investment Trusts
Chapter 6	Disposition and Restructuring of "Distressed" and "Awkwardly Held" Real Estate
Chapter 7	Exchanges of Like-Kind Property and Involuntary Conversions
Chapter 8	Construction, Improvement and Leasing of Real Estate; Associated Deductions, Depreciation, and Credits
Chapter 9	Capital Gains Treatment and Installment Sales Provisions
Chapter 10	Charitable Gifts of Real Estate
Chapter 11	Asset Protection
Chapter 12	Exempt Organization Ownership of Real Estate
Chapter 13	Estate and Gift Planning with Real Estate — General Principles
Chapter 14	Estate Planning with Real Estate — Valuation and Discounting Issues
Chapter 15	International Tax and Estate Planning

9780808039341    7" x 10"     1,200 pages


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