ic Nanoparticle mouthwash could prevent tooth decay By feedproxy.google.com Published On :: 01 Aug 2018 21:45:09 +0000 Iron oxide particles and hydrogen peroxide bust biofilms on teeth in rat study Full Article
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ic OnePlus’ Bullets Wireless Z earphones priced at ₹1,999 will go on sale from May 10 By www.thehindubusinessline.com Published On :: Fri, 08 May 2020 13:07:46 +0530 OnePlus on Friday announced that its wireless earphones, the Bullets Wireless Z will be available for purchase starting 10 May 2020. OnePlus had launc Full Article Info-tech
ic SEBI shuts down Mumbai offices due to Covid-19 scare By www.thehindubusinessline.com Published On :: Fri, 08 May 2020 15:43:54 +0530 Two office buildings of SEBI were shutdown as an Assistant General Manager was found Covid-19 positive, sources confirmed to BusinessLine. SEBI has it Full Article Stocks
ic Should promoters crystal-gaze fair price? By www.thehindubusinessline.com Published On :: Sat, 09 May 2020 09:39:29 +0530 Tesla share price crashed after Elon Musk’s ‘costly’ tweet Full Article Stocks
ic Soon, your Hyundai vehicles could come with e-scooter By www.rediff.com Published On :: Tue, 27 Aug 2019 15:43:40 +0530 When mounted on a vehicle, the scooter is charged automatically using electricity produced while driving, ensuring that the user can complete their journey seamlessly, using the e-scooter to reach their final destination after parking the vehicle. Full Article
ic Honda Jazz, a compact with sedan-like practicality By www.rediff.com Published On :: Wed, 04 Sep 2019 10:53:39 +0530 Although this segment has way too many offerings and the Jazz is one of the most expensive options, people looking for a reliable and spacious hatchback will not be disappointed by this vehicle. Full Article Honda Jazz India
ic All about the A13 Bionic chip powering the iPhone 11 By www.rediff.com Published On :: Sat, 28 Sep 2019 09:00:00 +0530 Apple says the A13 Bionic was the most power-efficient chip it's ever made -- it needs 40 per cent less power than the previous chip in the Apple Bionic series to perform the same tasks as the previous phones, says Devangshu Datta. Full Article A13 CPU GPU Apple Store IMAGE Intel Corporation Gordon Moore ARM Holdings TSMC A12 Bell Telephone Labs Devangshu Datta Walter Brattain William Shockley John Bardeen Apple Arcade
ic MG Motor eyes selling 2-3K units of electric SUV here By www.rediff.com Published On :: Tue, 12 Nov 2019 22:14:40 +0530 The MG ZS EV, to be unveiled next month, will go head to head with Hyundai Kona, launched in July this year as the country's first fully electric SUV. Full Article
ic RIL sets up India's 1st dedicated COVID-19 hospital By www.rediff.com Published On :: Tue, 24 Mar 2020 17:15:56 +0530 This first-of-its-kind-in-India centre is fully funded by Reliance Foundation and includes a negative pressure room that helps in preventing cross-contamination and helps control infection. All beds are equipped with the required infrastructure, biomedical equipment such as ventilators, pacemakers, dialysis machines, and patient monitoring devices. Full Article Reliance Industries Limited HN Reliance Foundation Hospital Reliance Life Sciences Brihanmumbai Municipal Corporation Reliance Retail Mumbai Reliance Family Seven Hills Hospital Jio India Lodhivali Maharashtra
ic Tax Topics® By www.cch.ca Published On :: Tue, 03 Oct 2006 11:48:24 GMT Canada's weekly bulletin for tax specialists Also known as the “Green Sheets,” Tax Topics is the longest running, most recognized and most trusted publication on federal income tax in Canada. For more than 50 years, tax specialists across Canada have counted on Tax Topics as the quickest and most convenient way to stay current on important tax issues. Articles are written by leading tax practitioners chosen for their expertise, with commentary that zeroes in on the most significant court decisions and tells you how they will affect your practice. Content includes: Articles on relevant and timely topics chosen specifically to benefit the tax specialist, including: Federal and provincial budgets Recent cases Amended regulations Federal court rules Candid analysis from leading experts to ensure that you’re always aware of the factors driving change in the industry Time-saving text links to applicable CCH subscriptions Bonus features: Monthly in-depth feature articles by tax experts at Dentons Canada (formally Fraser Milner Casgrain LLP) with invaluable insight into the key issues of the day Notification of legislative and administrative changes and revisions Information circulars Case digests 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 Tax Topics also find these publications instrumental to their practice: Canadian Tax Reporter Window on Canadian Tax If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic ProSystem fx Practice Management By www.cch.ca Published On :: Fri, 23 Jul 2010 14:36:19 GMT ProSystem fx Practice Management puts you in control of your firm with just a few clicks to improve your processes and profitability. You get all the tools you need to manage your firm: firm and employee dashhboard, time and expense entry, billing and invoicing, accounts receivable, project management, contact management, reporting, marketing tools to generate mass emails, labels and letters Three levels of ProSystem fx Practice Management are available: Basic Edition - More features than any comparable tax and accounting billing package. Office Edition - The Microsoft® Sequel Express solution. Enterprise Edition - The optimal Microsoft® Sequel solution. Download the brochure: ProSystem fx Practice Management - Basic ProSystem fx Practice Management - Office/Enterprise If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Internet and Wireless Privacy: A Legal Guide to Global Business Practices By www.cch.ca Published On :: IT Lawyer Éloïse Gratton addresses the emerging issues created by the new privacy laws and cutting-edge online and wireless technologies. Help your clients who operate or host websites, are involved in e-commerce or online advertising take advantage of the Internet and mobile technologies while still respecting consumers' privacy. Topics covered Website privacy compliance, online advertising, spam and e-commerce privacy issues the European and North American legal framework mobile services, tracking technology and privacy issues translating the legal framework into best business practices About the Author Éloïse Gratton LL.B., LL.M. is a leading expert in new media and privacy issues and is Counsel to the firm for information technology issues. She is also pursuing a PhD degree at the University of Montreal and Université de Panthéon-Assas (Paris II). She also acts as privacy officer for our Montreal office. She was previously partner at McMillan (Corporate Law group) which she joined in 2002. Prior to joining the firm, she acted as Director of Corporate & Legal Affairs for a wireless technology company. Publication Year: 2003If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Getting and Staying Listed: A Primer for Public Company Executives and their Professional Advisors By www.cch.ca Published On :: Published: November 2003 Considering going public? Concerned about the risks? Want to know more about the advantages? The decision to go public is not an easy one. It can be a time-consuming and expensive process and the company becomes subject to a host of ongoing requirements. However, management at most companies who've gone public would say that it was worth the effort and expense. Getting and Staying Listed: A Primer for Public Company Executives and their Professional Advisors discusses the pros and cons of going public, along with a description of the process. Throughout, extensive footnotes help you locate the rules easily. The chapter breakdown allows you to find the relevant material quickly. Its scope is national, with all applicable securities legislation and rules of the three Canadian marketplaces covered: the Toronto Stock Exchange, the TSX Venture Exchange, and the Canadian Trading and Quotation System. About the Author Timothy S. Baikie LL.B., B.C.L., LL.M., is head counsel to the Canadian Trading and Quotation System Inc. (CNQ) and has played an instrumental role in shaping its rules and policies. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Federal Tax Practice By www.cch.ca Published On :: Wed, 05 Sep 2007 13:57:31 GMT With a practical combination of portability and relevant content, the Federal Tax Practice makes an ideal companion for the tax litigation and tax administration practitioner. It contains all the information you'll need to navigate through tax appeal procedures. And it's portable enough to take along for quick reference in the courtroom or in the boardroom. It features an annotated legislation and other valuable information, including: Tax Court of Canada Act and Rules Relevant portions of income tax and GST legislation Tax Court Practice Notes How to prepare income tax and GST objections Case annotations Taxpayer relief provisions (formerly Fairness Package) Matters under other statutes (EI, CPP, etc.) Forms Flowcharts and checklists Relevant Bulletins and Circulars Traditional 3-ring reference materials can be awkward and impractical. The Federal Tax Practice provides just the right amount of the content without the bulk. With very simple navigation, it's designed to save you time. No more flipping between binders to find out what you're looking for. The content required for preparing for tax audits and assessments, objections and appeals, and dealing with trial issues is all contained in one convenient volume. You won't find anything on the market today that offers the same combination of essential information and portability. For practical guidance and ultimate convenience, it's simply indispensable. Table of Contents (abbreviated) Chapter 1: Canadian Federal Courts General commentary on Canadian court system with respect to tax issues Chapter 2: Flowcharts and Checklists General and Informal Procedure for Income Tax Act appeals General and Informal Procedure for Excise Tax Act appeals Appeals procedure respecting the Employment Insurance Act Appeals procedure respecting the Canada Pension Plan Chapter 3: Annotated Tax Court of Canada Act Chapter 4: Annotated Selected Income Tax Act Provisions Sections 152 through 179.1, 225.1, 225.2 Chapter 5: Annotated TCC Rules: General Procedure Chapter 6: Annotated TCC Rules: Informal Procedure Chapter 7: GST Appeals Chapter 8: Appeals Under Other Statutes Section A: Canada Pension Plan Section B: Employment Insurance Act appeals Section C: Old Age Security Act (OASA) references Section D: War Veterans Allowance Act and Civilian War-related Benefits Act Chapter 9: Appeals to the Federal Court of Appeal and the Supreme Court of Canada AppIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Federal Master Tax Basics By www.cch.ca Published On :: Fri, 12 Jan 2007 14:00:19 GMT A cost-effective reference bundle for all your basic tax questionsFederal Master Tax Basics gives you all the core tax information you need from a single online source. A $1,500 value if purchased separately, these resources include the Income Tax Act and common government documents from the CRA, bundled at a special price so every practitioner can stay up-to-date. With these easy-to-use resources at your fingertips you can get started on any federal tax research question. Materials are linked for quick navigation throughout all your content, which includes: Income Tax Act and Regulations, richly annotated detailed history notes to track changes to the legislation editorially-created references (related matter) to provide hints on other documents to consult to complete your research full text of proposed amendments – essential for tax planning and compliance Access to the full text of all tax treaties, including the Canada-US treaty All income tax forms and guides Other CRA documents Canadian Master Tax Guide commentary – an online version of our trusted reference book, updated annually covers a wide range of topics including employment income, business and property income, capital gains, inclusions and deductions from income, and much more includes extensive annotations and cross-references Best-selling guides Preparing Your Income Tax Returns and Preparing Your Corporate Tax Returns Bonus features: 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. Convenient charts and rate tables for quick reference Free training and technical supportWolters 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
ic Estate Administration in Ontario: A Practical Guide, 2nd Edition By www.cch.ca Published On :: Estate Administration in Ontario: A Practical Guide provides step-by-step instruction on the various estate administration procedures. Contains estate conveyancing, the ramifications of the Family Law Act, income taxation at death, U.S. estate tax, executors' and solicitors' compensation, testamentary capacity/undue influence, and the Substitute Decisions Act. Publication Year: 1999 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Electronic Commerce and Internet Law in Canada, 2nd Edition By www.cch.ca Published On :: Published: December 2012 Winner of the 2013 Walter Owen Book Prize awarded by the Foundation for Legal Research! Electronic Commerce and Internet Law in Canada, 2nd Edition is a definitive resource on Internet and e-commerce law from Canada’s leading IT law experts, Teresa Scassa and Michael Deturbide. With a Foreword written by Justice Thomas Cromwell of the Supreme Court of Canada, this latest edition’s extensive coverage addresses the vast changes that have taken place in this dynamic and rapidly evolving field. Topics covered: New Copyright Act amendments Trademark issues online Online contracting, including browse wrap agreements Personal information protection in the private sector Software and e-business patents Consumer protection online Canada’s new anti-spam legislation Online Anonymity Regulation of online speech Online defamation Intermediary liability Web-based competition Internet domain names Jurisdictional issues About the Authors Teresa Scassa, B.A., LL.B., B.C.L., LL.M., S.J.D. is the Canada Research Chair in Information Law at the University of Ottawa. She is a member of the External Advisory Committee to the Privacy Commissioner of Canada, and sits on the Canadian Government Advisory Panel on Open Government. Michael Deturbide, B.Sc. (Hons.), B.J., J.D., LL.M. is the Associate Dean and Professor of Law at the Schulich School of Law, Dalhousie University. He is the co-editor-in-chief of the Canadian Journal of Law and Technology, and Associate Director of the Law and Technology Institute at Dalhousie. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Drafting Wills in Canada: A Lawyer's Practical Guide By www.cch.ca Published On :: Published: September 2012 An essential resource for any lawyer who is asked to draft wills, Drafting Wills in Canada: A Lawyer's Practical Guide covers over a hundred precedents. Authors Mary-Alice Thompson and Robyn Solnik are two of the most respected practitioners in the field. In the book, they demonstrate the most common errors made by solicitors in drafting wills, powers of attorney, and other estate planning documents. The detailed explanations that they provide give readers deep insight into why the errors are wrong and what can be done to correct them. The authors also provide helpful examples of good and bad drafting, along with dozens of practical tips both for drafting and for managing a wills practice. From the general practitioner who does a few wills to the experienced senior lawyer with a significant wills and estates practice, all will be sure to find valuable tips in this practical guide. What's included: Line-by-line analysis of good and bad will drafting Numerous cross-references for you to find answers to your questions quickly A complimentary DVD containing hundreds of precedents If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic CCH Practice (old) By www.cch.ca Published On :: Sat, 01 Oct 2005 00:00:00 GMT CCH Practice is a part of CCH Accountants' Suite. More than just time and billing, it delivers powerful, easy-to-use tools that allow you to effectively manage your firm. Integrated modules – from time entry and billing to Project management, Inquiry, and Reporting – set the standard for meeting the information management needs of today's accounting firms. And with all of the time entry options, your staff can key time from anywhere, anytime. Benefits include: Automatic updates to your project information without opening another application Notifications alert management to critical deadlines and budgets Server updates in "real-time" as time and expenses are entered Remote Update – Enter time remotely and update transactions upon return, or send a file that can be used for updates If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Cantax TaxSuite Small Office By www.cch.ca Published On :: Wed, 27 Sep 2006 16:19:30 GMT Cantax users across Canada are a varied group — big offices, home offices, corporate tax preparers, bookkeepers, you name it. They all have different needs but they all like value. We created seven different bundles so all our users can save, no matter which set of Cantax products they need. Every Cantax TaxSuite features a great package price and you get only what you need. Cantax Small Office Bronze TaxSuite is the most popular choice for small to mid-sized business owners. This starter package includes 50 T1 returns and 3 T2 returns. Corporate users love it because it takes care of personal, corporate and employee tax tasks at a great price. Add EFILE to your TaxSuite to save time and money (and for happier clients) EFILE for T1s or Corporation Internet Filing (CIF) for T2s is secure, confidential and fast, and it means your clients get their returns as fast as two weeks later. With Cantax tracking EFILE/CIF return status, it’s easier to manage your tax season workflow too. And with more corporations required to efile this year, you’ll be ahead of the game with Cantax’s single-click filing. (No outputting, no flipping between programs. Just a click.) Did we mention you also save time and money on printing and mailing? So what are you waiting for? All you need to do is register for free with the CRA and add EFILE to your Cantax TaxSuite. Already using CANTAX? Click here to pay your invoice. For more information, call 1-800-268-4522. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Atlantic Tax Reporter - Newsletter By www.cch.ca Published On :: Tue, 07 Feb 2006 11:20:13 GMT Atlantic Tax Reporter newsletter is designed to keep you up-to-date on legislative changes and other tax developments in New Brunswick, Newfoundland, Nova Scotia, and Prince Edward Island. You'll also benefit from practical feature articles and columns written by prominent practitioners. Updated monthly. Available to be emailed in PDF format only. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic ADR in the Corporate Environment: A Practical Guide for Designing Alternative Dispute Resolution Systems By www.cch.ca Published On :: This book provides corporations with valuable information about the benefits of alternative dispute resolution and how to apply ADR techniques and processes in the business environment. It offers both a theoretical and practical guide to ADR and the process of system design, exploring specific tools to engage in system design analysis and implementation. This text offers a model dispute resolution design system process with step-by-step explanations of disputes, ADR processes and how to implement the various processes within the business structure. Discontinued Publication Year: 1999 If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition By www.cch.ca Published On :: Wed, 25 Aug 2010 15:22:51 GMT Please note that our CCH Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition is only available to post-secondary students or institutions and can be purchased alone, or as part of a tax bundle for even greater savings. For more information, please follow the links below: Introduction to Federal Income Taxation in Canada, 34th Edition Federal Income Taxation: Fundamentals, 6th Edition The 96th edition of the Canadian Income Tax Act with Regulations, Annotated - Academic is filled with accurate, up-to-date content and highlights proposed legislative changes that make it indispensable for tax professionals. The 96th edition continues the CCH practice of providing valuable cross-references and editorial notes from leading tax experts to assist you with Canada's complex tax laws. The various types of related information are clearly identified, making it easy to find the answers you need to make smart decisions quickly. The Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition 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 2013 Legislation from Bill C-60, Economic Action Plan 2013 Act, No. 1, implementing certain 2013 Budget proposals Legislation from Bill C-48, Technical Tax Amendments Act, 2012, enacting several past years of numerous technical amendments throughout the Act and Regulations Additional 2013 Budget proposals not yet enacted and other draft legislation proposals released up to July 12, 2013 Selected Department of Finance comfort letters, news releases, and remission orders Canada-U.S. and Canada-U.K. Tax Conventions Interpretation Act and The Income Tax Conventions Interpretation Act Other features in the Canadian Income Tax Act with Regulations, Annotated - Academic 96th Edition make it easier and faster to use: New and updated editorial notes with explanations, tips and traps Cross-references to additional sources of information, including: Related sections of the Act and Regulations Income Tax Folios, Bulletins, Circulars and Technical News CRA forms and guides CCH newsletter articles Canadian Tax Foundation articles KeyIf you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic The Essential GAAR Manual: Policies, Principles and Procedures By www.cch.ca Published On :: Mon, 20 Nov 2006 13:03:13 GMT The Supreme Court of Canada has delivered judgments in two critical cases involving the General Anti-Avoidance Rule. These long-awaited decisions are the most important developments in tax law in the past decade. Are you on the right side of GAAR? History When GAAR was introduced in 1988, it gave Revenue Canada very broad powers to challenge perceived tax avoidance activity. And since its genesis, there have been many justifiable concerns regarding GAAR's impact on tax planning. The bottom line is that GAAR has the power to affect any transaction that has the purpose of eliminating or reducing tax. But there has been little in the way of practical guidance to make informed planning decisions until now. The Essential GAAR Manual: Policies, Principles and Procedures is written by Canada's most highly regarded team of experts on GAAR issues at Fraser Milner Casgrain LLP: William I. Innes, LLB, LLM; Patrick J. Boyle, LLB; and Joel Nitikman, LLB, LLM. It was designed with your tax planning practice in mind and includes useful and accessible reference tools that will arm you with the knowledge and insight to inform your clients properly. It answers questions that will affect your tax planning strategies, such as: What's the future of GAAR after Canada Trustco and Mathew? What's a "textual, contextual and purposive" analysis? What does the Supreme Court of Canada mean by requiring that tax measures be "predictable"? What is the future of corporate tax planning? What is the future of family and estate planning? How will commercial tax shelters fare under the "new" GAAR analysis? How does a practitioner cope with the post-Canada Trustco climate? How do you document a transaction that may be probed by GAAR? The author team goes beyond a descriptive and substantive analysis and provides you with key insights into the practical application of GAAR considerations for your day-to-day practice. As the application evolves, the CRA is likely to invoke GAAR with more frequency. Resources The Bottom Line Magazine: Canada's premier newspaper for accountants The Essential GAAR Manual CCH Publishes First Comprehensive GAAR Manual (11/04/2006)If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Income Tax Bulletins, Circulars, and Technical News By www.cch.ca Published On :: Fri, 03 Jul 2009 15:33:52 GMT The Canada Revenue Agency (CRA) issues income tax interpretation bulletins (ITs) to provide technical interpretations and positions regarding certain provisions contained in income tax law. Due to their technical nature, ITs are used primarily by CRA staff and tax specialists. An interpretation or position contained in an IT generally applies as of the date on which it was published, unless otherwise specified. If you seek to provide the optimal solution on income tax related matters, then you need these invaluable resources. Income Tax Bulletins, Circulars, and Technical News is the only comprehensive print reference book that consolidates the Canada Revenue Agency's interpretations of the Income Tax Act; CRA procedures, practices, and administration policies; and CRA's position on recent court decisions. It offers three separate indexes to assist you in searching for the information you need fast. The Topical Index references specific topics of interest. The Sectional Index allows you to search for a document applicable to a provision in the Income Tax Act The Numerical Finding Index references the exact page of the circular, bulletin, or technical news that you need This reference book is produced annually. The 2010 edition is consolidated to May 31, 2010. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic IFRS for Canada: Key Performance Indicators By www.cch.ca Published On :: Wed, 14 Jan 2009 15:45:20 GMT Webinar information current as of November 12, 2008 CCH IFRS Webinar Series 2008 - Seminar 6 Changes in accounting principles and application rules as a result of the adoption of IFRS into Canadian GAAP can be expected to impact a company’s key performance indicators, such as operating income and other financial ratios. Significant areas of common application where differences in underlying accounting principles can be found include revenue recognition criteria, inventory and operating cost calculations, segment reporting, and recognition of foreign exchange gains and losses. A thorough and early understanding of the significant impacts that these and other changes in accounting policies can have on a company’s bottom line and key performance ratios will be essential for managing stakeholder relations during and after the transition to IFRS. This webinar reviews IFRS: Key Performance Indicators and Non-GAAP Financial Statement Disclosure Practices including: Some basic philosophical differences on KPI’s and Non-GAAP measures Full Article
ic Canada - U.S. Tax Treaty: A Practical Interpretation By www.cch.ca Published On :: Thu, 22 Jan 2009 09:43:27 GMT The Fifth Protocol to the Canada - U.S. Income Tax Treaty has introduced a myriad of changes relating to the rights of both countries to tax income earned by their respective residents. Canada - U.S. Tax Treaty: A Practical Interpretation is an invaluable resource designed to assist practitioners with clients involved in cross-border business activities deal with the complexity and uncertainty of these changes. CCH Canadian’s Canada - U.S. Tax Treaty: A Practical Interpretation contains the full text of the Canada - U.S. Tax Convention, as amended by the First through Fifth Protocols, with commentary by Dentons following each Article of the Treaty. The commentary provides a detailed analysis of the Fifth Protocol, including: Changes to the “tie-breaker” rule for determining the residence of a corporation that qualifies as a resident of both Contracting States Entitlement to Treaty benefits for “fiscally transparent entities” New permanent establishment rules Elimination of withholding tax on certain interest payments Taxation of a non-resident’s emigrant gains Taxation of “income from employment” earned by non-residents Taxation of stock options received by individuals employed in both Canada and the United States Introduction of a reciprocal limitation of benefits provision The Technical Explanations of the Treaty and the Third, Fourth, and Fifth Protocols, as provided by the U.S. Treasury Department, are reproduced, along with a report on the Fifth Protocol by the Joint Committee on Taxation for the U.S. Senate. Other useful resources contained in this edition include: Annotations of related Dominion Tax Cases Memorandum of Understanding between the Competent Authorities of Canada and the United States Regarding the Mutual Agreement Procedure Agreement between the Government of Canada and the Government of the United States of America with Respect to Social Security Income Tax Conventions Interpretation Act Rates of Withholding Tax under Income Tax Agreements Signed by Canada If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Practical Guide to Partnerships and LLCs (5th Edition) – U.S. By www.cch.ca Published On :: Wed, 22 Jun 2011 10:34:18 GMT Available: July 2011 Authors: 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 exp ensing 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Tax Legislation 2009: Highlights of the American Recovery and Reinvestment Act of 2009 By www.cch.ca Published On :: Mon, 13 Apr 2009 15:36:31 GMT CCH's Highlights of the American Recovery and Reinvestment Act of 2009 is a convenient vehicle for alerting clients to the new tax provisions provided under this economic stimulus bill. For individuals, this legislation includes a Making Work Pay Credit based on earned income, with a $250 economic stimulus payment to Social Security recipients and disabled veterans; an AMT patch for 2009; extension of the first-time homebuyer credit to September 1, 2009, with the repayment obligation eliminated for 2009 purchases; a $3,000 floor on the refundable Child Tax Credit; a $2,500 American Opportunity Tax Credit that is 40 percent refundable; suspension of income tax on up to $2,400 of unemployment benefits for 2009; expansion of eligible expenses for 529 plans to include computers and related technology; an above-the-line deduction for taxes related to the purchase of a new automobile; an increase in the credit for nonbusiness energy property from $500 to $1,500 and a modification of standards; removal of the dollar limits on the credit for residential energy efficient property for fuel cell property; an increase in the credit for alternative fuel vehicle refueling property; and a general re-write of the plug-in electric drive motor vehicle credit, including elimination of dollar caps, a new credit for two or three wheel and low-speed plug-in vehicles, and allowing a credit for conversion kits. On the business side, provisions include extending bonus depreciation and increased 179 expensing through 2009; up to five-year carryback of net operating losses; expansion of the Work Opportunity Tax Credit to cover unemployed veterans and disconnected youth; deferral of cancellation of indebtedness income; an increased exclusion amount for commuter transit benefits and transit passes; an increase in the capital gain exclusion percentage for qualified small business stock; and reduction to seven years for the S Corporation built-in gain holding period. The legislation also includes a number of new or enhanced bond provisions aimed at economic recovery and alternative energy. CCH's Highlights booklet is ideal for informing clients, prospects and staff about the key new tax changes and prompting them to turn to their tax and financial advisers for help. It's authoritative, yet practical and easy-to-understand. Affordable quantity discounts and the option of printing firm name and logo on the cover make the CCH Highlights booklet a great tool for firms to grow their businesses. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 By www.cch.ca Published On :: Tue, 17 Mar 2009 14:56:00 GMT CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis provides thorough and complete text of added, amended, or repealed Code sections with controlling committee reports and CCH's explanation and analysis of tax provisions contained in the legislation. CCH editorial staff, along with leading practitioners, provide clear and practical guidance of the impact of the law's changes, including how various taxpayer groups and situations are affected. The law is arranged in Code section sequence with italicized type used for all new language that amends previous Code sections. CCH also provides several special tables and lists to facilitate quick and thorough understanding of the new law and how it affects 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. CCH's American Recovery and Reinvestment Act of 2009 -- Law, Explanation and Analysis is THE resource that tax professionals, businesses, government staff and students alike need to get all the details of and help on new tax legislation changes. CCH provides the critical, late-breaking explanation and analysis to help readers make sense of complex legislative change so they can plan, respond and advise with confidence. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course By www.cch.ca Published On :: Tue, 17 Mar 2009 15:00:41 GMT In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation and related developments. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters: Changes for Individuals Housing Education and Health Retirement Savings Changes for Business Miscellaneous Changes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 By www.cch.ca Published On :: Wed, 29 Apr 2009 14:16:49 GMT In Kess on Tax Legislation 2009: American Recovery and Reinvestment Act of 2009 CPE Course, noted tax experts Sidney Kess, J.D., CPA, and Barbara Weltman, J.D., take a straightforward and practical look at 2009 tax legislation. This text-based Course offers tax professionals helpful guidance on the new law, including planning opportunities, pitfalls to beware of, and ways practitioners can capitalize on the law with their clients. Helpful Practice Development Tips, Planning Pointers and Observations designed to assist users in understanding and applying the new law are peppered throughout. The Course comes complete with learning objectives, study problems and a final exam for use in earning valuable continuing education credits. The course will be divided into six chapters: Changes for Individuals Housing Education and Health Retirement Savings Changes for Business Miscellaneous Changes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Forensic and Investigative Accounting (4th Edition By www.cch.ca Published On :: Fri, 16 Nov 2007 10:22:00 GMT CCH's Forensic and Investigative Accounting (4th Edition) is a complete and readily teachable text on today's most timely accounting topics. Forensic accounting is a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. Written by three top accounting and forensic teachers, Forensic and Investigative Accounting covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants--external, internal, forensic consultants, and corporate accountants--must possess this knowledge base and develop these techniques. This intriguing text provides unparalleled guidance to help develop the mindset and the skill set to meet the evolving challenges facing accountants today. The 4th Edition includes new fraud schemes, numerous new eyewitness and spotlight stories, and new forensic techniques and tools, such as timeline analysis, link analysis, invigilation, genograms, proof of cash, entity charts, and full-and-false inclusion tests. This edition brings the reader up to date with the latest cybercrime activity and cases, and it documents the latest corruption schemes and explains how to find and prevent them. Learning Aids: Pedagogical aids built into the text include chapter objectives and numerous illustrative examples, figures, tables and special informational sidebars to engage students throughout and keep the presentation lively. Each chapter includes problems to test a student's understanding of the material presented. A special Instructor's Guide that includes chapter problems and solutions along with a testbank with solutions is available to adopting instructors. CCH® Study MATE is an online learning center for college students. The Study MATE Forensic Topics Library was created to supplement this textbook by providing an easy online tutor to help students with difficult concepts and test them on their knowledge. CCH textbook adopters and their students have free access to the Forensic Topics library for a full year! To view the courses available, visit www.cchstudymate.com. Enrollment instructions are provided with each textbook. Table of Contents PART ONE: THE FIELD AND PRACTICE OF FORENSIC If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic 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
ic Michigan Taxes, Guidebook to State Taxes 2012 By www.cch.ca Published On :: Thu, 03 Nov 2011 13:20:27 GMT Available: February 2012 Presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the significant cases and administrative rulings. This popular Guidebook is now in its 43rd year of presenting coverage of the taxes of major interest, including: - income tax - single business tax - sales and use taxes - intangibles tax - inheritance, estate and generation-skipping transfer taxes Other Michigan 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. Related Books: California Income Tax Laws and Regulations Annotated (2012) 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) 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 New Jersey Taxes (2012) If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Forensic and Investigative Accounting (5th Edition) By www.cch.ca Published On :: Wed, 22 Jun 2011 11:20:26 GMT Available: July 2011 Author: D. Larry Crumbley, CPA, CFD, Cr.FA CCH's Forensic and Investigative Accounting (5th Edition) is a complete and readily teachable text on today's most timely accounting topics. Written by three top accounting and forensic teachers, this text covers all the important underpinnings, as well as the substance of forensic accounting. It covers both litigation support and investigative accounting, examining the practical aspects of these two areas, as well as many of the newer technological areas. Forensic and Investigative Accounting explains and demonstrates how an effective forensic accountant needs a solid understanding of accounting, investigative auditing techniques, criminology, and courtroom procedures, as well as excellent communications skills, both written and oral. In today's litigious and highly regulated climate, all accountants-external, internal, forensic consultants, and corporate accountants-must possess this knowledge base and develop these techniques. CONTENTS: Forensic and Investigative Accounting is presented in 18 Chapters divided into five Parts, beginning with a discussion of fundamental concepts and culminating in a real-world case study that ties the elements together. PART ONE: THE FIELD AND PRACTICE OF FORENSIC ACCOUNTING Chapter 1 - Introduction to Forensic and Investigative Accounting Chapter 2 - Forensic Accounting Education, Institutions and Specialties. PART TWO: UNCOVERING ACCOUNTING CRIME Chapter 3 - Fraudulent Financial Reporting Chapter 4 - Detecting Fraud in Financial Reporting. Chapter 5 - Employee Fraud: The Misappropriation of Assets. Chapter 6 - Indirect Methods of Reconstructing Income. Chapter 7 - Money Laundering and Transnational Financial Flows. PART THREE: COURTROOM PROCEDURES AND LITIGATION SUPPORT Chapter 8 - Litigation Services Provided by Accountants Chapter 9 - Proper Evidence Management. Chapter 10 - Commercial Damages. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Guidebook to Michigan Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:45:05 GMT CCH's Guidebook to Michigan Taxes is the perfect resource for practitioners working with state taxation in Michigan. The Guidebook presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the 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 Michigan returns or who are required to deal with Michigan taxes. This popular Guidebook is now in its 42nd year of providing practitioners with concise and authoritative information on Michigan taxes. It provides timely and accurate answers in a convenient and accessible deskbook format, presenting coverage of the taxes of major interest, including: income tax single business tax sales and use taxes intangibles tax inheritance, estate and generation-skipping transfer taxes Other Michigan 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 Michigan tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Michigan 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 Michigan 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 Guidebook to Illinois Taxes (2011) Guidebook to California Taxes (2011) Guidebook to Connecticut Taxes If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic Income Taxation of Fiduciaries and Beneficiaries (2012) U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 10:17:44 GMT 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: Overview of the Fiduciary Entity The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy Principles of Federal Income Tax for Fiduciaries Itemized Deductions Distributions Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules Estimated Taxes Passive Activity Loss Limitations Trusts: Formation to Termination Charitable Remainder Trusts Charitable Lead Trusts Alternative Use of Grantor Trusts in Transactional Planning Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust Grantor Trust Rules Foreign Trusts Treated as Grantor Trusts Volume 2: Estates: Formation to Termination Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests Income Tax Aspects of Generation-Skipping Transfers State Taxation of Fiduciaries and Beneficiaries Special Commercial Trusts IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article ic 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 ic 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 «1..2..331..660..989..1318..1647..1976..2305..26343230 3231 32323284» Recent Trending The Finish Line: Drainage Efficiency The Finish Line: Adhesives vs. Mechanical Fasteners Will Synthetic Biology Save the World? 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ic Guidebook to Michigan Taxes (2011) By www.cch.ca Published On :: Wed, 28 Oct 2009 13:45:05 GMT CCH's Guidebook to Michigan Taxes is the perfect resource for practitioners working with state taxation in Michigan. The Guidebook presents a succinct explanation of both state and local taxes, and it is designed as a quick reference work, giving a general picture of the state tax laws and regulations and highlighting the 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 Michigan returns or who are required to deal with Michigan taxes. This popular Guidebook is now in its 42nd year of providing practitioners with concise and authoritative information on Michigan taxes. It provides timely and accurate answers in a convenient and accessible deskbook format, presenting coverage of the taxes of major interest, including: income tax single business tax sales and use taxes intangibles tax inheritance, estate and generation-skipping transfer taxes Other Michigan 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 Michigan tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent 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 Michigan 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 Michigan 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 Guidebook to Illinois Taxes (2011) Guidebook to California Taxes (2011) Guidebook to Connecticut Taxes If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic Income Taxation of Fiduciaries and Beneficiaries (2012) U.S. By www.cch.ca Published On :: Tue, 21 Jun 2011 10:17:44 GMT 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: Overview of the Fiduciary Entity The Fiduciary (Trust) Accounting Concept; Total Return Investment Philosophy Principles of Federal Income Tax for Fiduciaries Itemized Deductions Distributions Capital Gains and Alternative Minimum Taxes, Accounting Periods and Special Rules Estimated Taxes Passive Activity Loss Limitations Trusts: Formation to Termination Charitable Remainder Trusts Charitable Lead Trusts Alternative Use of Grantor Trusts in Transactional Planning Ownership of S Corporation Stock by Trusts--Emphasizing Qualified Subchapter S Trusts and the New More Flexible Electing Small Business Trust Grantor Trust Rules Foreign Trusts Treated as Grantor Trusts Volume 2: Estates: Formation to Termination Income Tax Aspects of Fiduciary Ownership and Administration of Family Limited Partnership (FLP) Interests Income Tax Aspects of Generation-Skipping Transfers State Taxation of Fiduciaries and Beneficiaries Special Commercial Trusts IRS Ruling Policy and Audits; Responsibility for Filing and Payment of Tax 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. If you would like more details about this product, or would like to order a copy online, please click here. Full Article
ic 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
ic 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