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Practical Guide to U.S. Taxation of International Transactions (9th Edition)

Authors: Michael S. Schadewald and Robert J. Misey, Jr.

Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essentialto tax practice.

PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME

  • Overview of U.S. Taxation of International Transactions
  • Tax Jurisdiction
  • Source of Income Rules

PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS

  • Foreign Tax Credit
  • Deemed Paid Foreign Tax Credit
  • Anti-Deferral Provisions
  • Foreign Currency Translation and Transactions
  • Export Benefits
  • Planning for Foreign Operations
  • State Taxation of Foreign Operations

PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS

  • Foreign Persons Investing in the United States
  • Foreign Persons Doing Business in the United States
  • Planning for Foreign-Owned U.S. Operations

PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS

  • Transfer Pricing
  • Income Tax Treaties
  • Cross-Border Transfers and Reorganizations
  • International Tax Practice and Procedure

Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty.

688 pages

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International Tax Newsletter

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Practical Guide to S Corporations (6th Edition) (U.S.)

Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition.

Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations.

Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. 

CONTENTS:
-    Tax Overview and Compliance
-    Elements of S Corporation Election and Timing
-    S Corporation Income and Expenses
-    Corporate Deductions and Expenses
-    S Corporation Income Taxes
-    Basis and Losses
-    S Corporations Distributions
-    Income and Estate Planning
-    Revocation, Termination, Redemption, Liquidations and Reorganizations
-    Comparison to Other Entities
-    Subsidiaries
-    S Corps and ESOPs, and more

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State Tax Handbook (2015)
U.S. Master Depreciation Guide (2015) 

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Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.)

Author: David F. Windish

Describes the federal tax consequences of real estate ownership, operations and activities. This updated 6th Edition is the most accessible and affordable reference available for all tax, real estate and investment professionals who need to know the tax ramifications and underpinnings of real estate investment.

The book begins by analyzing the tax basis of real estate and then offers a comprehensive discussion of the forms of ownership with comparative benefits and pitfalls of the differing types. Mortgages, at-risk rules, interest and other financial issues are thoroughly covered. Activities involved once ownership is established are then discussed, including

  • rental/leasing arrangements,
  • tenant's rent deduction,
  • landlord's income,
  • lease acquisition and cancellation,
  • leasehold improvements, and
  • investment credit considerations.

The book thoroughly examines the actual operation of real estate,
including:

  • coverage of operating expenses and taxes,
  • mixed-use residences,
  • startup expenses and
  • real estate taxes,

plus guidance on:

  • additions and improvements,
  • depreciation,
  • development and
  • related issues.

An in-depth focus on passive activity loss rules is included, as well as a separate section analyzing homeowner issues.

Finally, the disposition of real estate is covered, along with a special discussion dealing with securitized real estate investments.

710 pages

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Practical Guide to Partnerships and LLCs (6th Edition) (U.S.)

Author: Robert Ricketts and Larry Tunnell

Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.

This new edition fully reflects all the latest developments in this complex area. These include changes affecting:

  • partnership basis adjustments
  • transfers to partnerships of property with built-in losses
  • sale of an interest in a partnership with built-in loss property
  • disproportionate distributions from partnerships with built-in loss property
  • expensing and amortization of partnership organizational expenses
  • partnership treatment of the deduction for domestic production activities
  • recognition of cancellation-of-indebtedness income, and more

In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations.

In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more.

The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included.

Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained.

Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character of

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Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)

Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms.

1. The Estate Planning Process
2. Basic Rules of Property Transfers Upon Death
3. Basic Estate Planning Documents
4. Trust Basics
5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner
6. Planning for A Spouse or Nonmarital Partner
7. Issues in Planning for Children
8. Using Gifts in Estate Planning
9. Generation-Skipping Transfer Tax Planning
10. Charitable Giving
11. Planning for a Closely Held Business Interest
12. Insurance
13. Estate Planning with Retirement Benefits
14. Post Mortem Estate Planning
Form 1 Living Trust
Form 2 Living Trust Amendment
Form 3 Irrevocable Life Insurance Trust
Form 4 Annual Exclusion Trust
Form 5 Additional Annual Exclusion Trust
Form 6 Will

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Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.)

Authors: Ray D. Madoff,
                Cornelia R. Tenney, 
                Martin A. Hall, 
                Lisa Nalchajian Mingolla

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts.

This book contains a set of estate planning forms.

1. The Estate Planning Process
2. Basic Rules of Property Transfers Upon Death
3. Basic Estate Planning Documents
4. Trust Basics
5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner
6. Planning for Spouse or Nonmarital Partner
7. Issues in Planning for Children
8. Using Gifts in Estate Planning
9. Generation-Skipping Transfer Tax Planning
10. Charitable Giving
11. Planning for a Closely Held Business Interest
12. Insurance
13. Estate Planning with Retirement Benefits
14. Post Mortem Estate Planning
- Form 1 LivingTrust
- Form 2 Living Trust Amendment
- Form 3 Irrevocable Life Insurance Trust
- Form 4 Annual Exclusion Trust
- Form 5 Additional Annual Exclusion Trust
- Form 6 Will with Pour-Over Provision
- Form 7 Will with Outright Dispositions
- Form 8 Codicil
- Form 9 Durable Power of Attorney
- Form 10 Health Care Proxy
- Form 11 Living Will
- Form 12 Charitable Remainder Unitrust
- Form 13 Qualified Personal Residence Trust (QPRT)
- Form 14 Grantor Retained Annuity Trust (GRAT)

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Price on Contemporary Estate Planning (2014) (US)
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Practical Guide to Cost Segregation, 4th Edition

Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. 

Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. 

Chapter 1   Introduction to Cost Segregation
Chapter 2   Opportunities for Cost Segregation Studies
Chapter 3   Working with the Client
Chapter 4   The Law
Chapter 5    MACRS Property Classes and Conventions
Chapter 6    Prospective Projects
Chapter 7    Beginning a Cost Segregation Study
Chapter 8    Cost Segregation Methodology
Chapter 9    Deliverable and Support
Chapter 10  Change in Accounting Method
Chapter 11  Personal Property Allocations – State Tax Considerations
Chapter 12  Cost Segregation Studies and Code Sec. 1031 Exchanges
Chapter 13  Cost Segregation Opportunities and Code Sec. 754 Elections
Chapter 14  Capitalization of Tangible Assets
Chapter 15  IRS Audits of Cost Segregation Studies
Chapter 16  Cost Segregation Opportunities and Code Sec. 179D

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Practical Guide to Corporate Taxation (U.S.)

Available: March 2012

(formerly Practical Guide to C Corporations)

Offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizations and issues related to corporate tax practice and procedure.

- Formation of a Corporation
- Application of Federal Income Tax to Corporations
- Nonliquidating Distributions
- Redemptions
- Liquidations and Partial Liquidations
- Acquisitive Corporate Reorganizations
- Procedural Aspects

Related books:

 

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Power Tools for Negotiating International Business Deals, Second Edition

Published: October 2008


This is a nuts and bolts guide for doing international business, and the handbook to read before and during negotiation in order to get the deal done. Power Tools for Negotiating International Business Deals shows how international business works, where to stake high ground, what concessions to make and what mistakes to avoid. Filled with checklists and case examples, this book explains the key issues in an international business deal, be it a product sale, agency/brokerage, consulting agreement, distributorship, license, joint venture or consortium.

James M Klotz is one of Canada’s leading international business lawyers. In addition to co-chairing the International Business Transactions group of one of Canada’s largest law firms, he has written several books and treatises on international business law and negotiation. James lives in Toronto and has taught courses in international business law at Osgoode Hall Law School and in international risk assessment at the University of Toronto.

Table of contents:

  • Chapter 1: The basics of International Business Deals
  • Chapter 2: Negotiating International Sales of Goods and Services
  • Chapter 3: Negotiating International Agency and Consulting Deals
  • Chapter 4: Negotiating International Distribution Deals
  • Chapter 5: Negotiating International License Deals
  • Chapter 6: International Joint Venture and Consortium Deal
  • Index

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Ontario Corporations Law Guide

Authoritative, reliable, and up-to-date, the Ontario Corporations Law Guide provides you with relevant commentary and legislation on corporate law topics. The Guide helps speed up your work with Tables of Concordance, illustrative precedents, forms, indices, finding lists, related government policies, and significant court decisions.

It includes a detailed discussion of the Ontario Business Corporations Act, focusing on:

  • Incorporation
  • Corporate Finance
  • Directors and Officers
  • Shareholders
  • Financial Disclosure
  • Fundamental Changes
  • Liquidation and Dissolution
  • Remedies

It also deals with special types of corporations, including extra-provincial corporations, corporations without share capital, insurance corporations, co-operatives and credit unions.

Included with your subscription is Corporate Brief, a monthly newsletter containing feature articles, digests of recent cases, and updates to legislation.

Subscribe to the online version and access Corporate Law News Tracker. With the News Tracker, you get notices of all updates via e-mail. Your updates give you instant access to changes in corporate law that originate from a variety of primary and secondary sources such as press releases, legislation, and cases.

 

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Oil and Gas: Federal Income Taxation (2015) (U.S.)

Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee

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
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.    Non-taxable 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    

9780808039266     6" x 9"     688 pages

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Inc

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Oil and Gas: Federal Income Taxation (2014) (U.S.)

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

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

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New York State Sales and Use Tax Law and Regulations (As of January 1, 2012)

Available: February 2012

A comprehensive resource for all those who work with sales and use tax issues in New York.  It provides full text of the New York State tax laws concerning sales and use taxes - Articles 1, 8, 28, 29, 37 and 41, as well as related New York City provisions - Chapters 1 and 20 of the NYC Administrative Code. Also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM). This Edition presents the law and regulations as amended through January 1, 2012.

Key legislative and regulatory changes from the previous year are described in a special Highlights section for at-a-glance review and are also incorporated in place throughout the text. To help pinpoint information quickly and easily, this volume also provides Finding Lists of law sections, regulations and TSBMs, as well as a list of Tax Law Sections Amended in 2011.

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- Guidebook to New York Taxes (2013)
- State Tax Handbook (2013)
- California Income Tax Laws and Regulations Annotated (2012)

CCH's Guidebooks to State Taxes 2013:
- California
- Connecticut
- Florida
- North Carolina
- Ohio Taxes
- Pennsylvania
- Illinois
- New Jersey
- Massachusetts
- Maryland
- Michigan
- Texas  

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New York State Sales and Use Tax Law and Regulations

This book provides full text of the New York State tax laws concerning sales and use taxes - Articles 1, 8, 28, 29, 37 and 41, as well as related New York City provisions - Chapters 1 and 20 of the NYC Administrative Code. Also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM). This Edition presents the law and regulations as amended through January 1, 2014.

Key legislative and regulatory changes from the previous year are described in a special Highlights section for at-a-glance review and are also incorporated in place throughout the text.


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Ohio
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Multistate Corporate Tax Guide, Mid-Year Edition (2014)
Multistate Corporate Tax Guide, 2015 Edition  (2 volumes)
Multistate Guide to Estate Planning (2015) (w/CD)
Multistate Tax Guide to Pass-Through Entities (2015)
Sales and Use Tax Answer Book (2015)
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New York State Personal Income Tax Law and Regulations (As of January 1, 2014)

This comprehensive reference provides full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance. This new edition reflects the law as amended through January 1, 2014.

Key legislative changes from the previous year affecting New York  State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text.

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Massachusetts
Michigan
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Multistate Corporate Tax Guide - Mid-Year Edition (2014)
Multistate Corporate Tax Guide, 2015 Edition (2 volumes)
Multistate Guide to Estate Planning (2015) (w/CD)
Multistate Tax Guide to Pass-Through Entities (2015)
Sales and Use Tax Answer Book (2015)
U.S. Master Multistate Corporate Tax Guide (2015)

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io

New York State Personal Income Tax Law and Regulations (As of January 1, 2013)

Reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.  This new edition reflects the law as amended through January 1, 2013.

Key legislative changes from the previous year affecting NY State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text.  

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




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New York State Personal Income Tax Law and Regulations (As of January 1, 2012)

Available: March 2012

An authoritative source of essential information for those who work with personal income tax issues in New York.  It reproduces full text of the New York State laws concerning personal income taxes - Article 9A, Articles 22, 30, 30-A, 30-B, 40, and 41, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.  This new edition reflects the law as amended through January 1, 2012.

Key legislative changes from the previous year affecting New York State personal income taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text. To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011.

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New York State Corporation Tax Law and Regulations (As of January 1, 2013)

Reproduces the full text of the New York State laws concerning corporation taxes - Chapter 60: Articles 9, 9-A, 13, 27, 32 and 33, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.  This new edition reflects the law as amended through January 1, 2013.

Key legislative changes from the previous year affecting New York State business taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text.  

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




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New York State Corporation Tax Law and Regulations (As of January 1, 2012)

Available: March 2012

Provides an authoritative source of essential information for those who work with corporation tax issues in New York. It reproduces the full text of the New York State laws concerning corporation taxes -- Chapter 60: Articles 9, 9-A, 13, 27, 32 and 33, as well as pertinent regulations promulgated by the NY Department of Taxation and Finance.  This new edition reflects the law as amended through January 1, 2012.

Key legislative changes from the previous year affecting New York State business taxes are described in a special Highlights section for at-a-glance review and are also incorporated in the law text.  To help pinpoint information quickly and easily, this volume also provides a list of Tax Law Sections Amended in 2011.

Related Products of Interest

- 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) 
- Guidebook to New York Taxes (2013)
- State Tax Handbook (2013)
- California Income Tax Laws and Regulations Annotated (2012)

CCH's Guidebooks to State Taxes 2013:
- California
- Connecticut
- Florida
- North Carolina
- Ohio Taxes
- Pennsylvania
- Illinois
- New Jersey
- Massachusetts
- Maryland
- Michigan
- Texas  

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New York Residency and Allocation Audit Handbook (2014)

Authors: Paul R. Comeau, Esq.,
                Mark S. Klein, Esq. and
                Timothy P. Noonan, Esq.

This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states.
  • An Overview of New York's Residency Rules
  • An Overview of New York's Nonresident Income Allocation Rules
  • Audit Issues: How to Handle (or Avoid) a NY Residency Audit
  • Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More - A Lot More - Than Just Taxes
  • New York's Withholding Guidelines
  • A State-by-State Tax Guide for Former New Yorkers
  • Appendix I Nonresident Audit Guidelines
  • Appendix II Nonresident Allocation Guidelines
  • Appendix III Criminal Prosecution of Tax Fraud Cases-Guidelines
  • Appendix IV Withholding Tax Field Audit Guidelines

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Full Article



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Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition

Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members.

BONUS! with your purchase of the new Nathan’s Company 
 Meetings 10th Edition you will receive:

  • FREE eBook in PDF format
  • FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M.   Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them.  Unlimited access to the recorded Webinar is also included and available after December 19th, 2013.

Why choose Nathan’s Company Meetings?

  • This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B.
  • Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations.
  • It contains the most up-to-date Canadian cases as well as representative British and Australian cases
  • Rules are easy-to-read and locate
  • Nathan’s has been cited by the Courts in not-for-profit and business corporation cases

 



What's New, in the 10th Edition?

  • Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporat

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Multistate Corporate Tax Guide, 2015 Edition (2 volumes)

Authors: John C. Healy, MST, CPA,, and Michael S. Schadewald, Ph.D., CPA

Designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. Chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

A free link to the PDF of the Multistate Corporate Tax Course 2014 will be included.

Volume I:  Corporate Income Tax

  • Part 1. Introduction
  • Part 2. Nexus
  • Part 3. Corporate Taxes and Tax Base
  • Part 4. Group Filing Options
  • Part 5. Apportionment
  • Part 6. Pass-Through Entities
  • Part 7. Foreign Operations
  • Part 8. Credits and Incentives
  • Part 9. Tax Periods and Methods
  • Part 10. Payment of Tax
  • Part 11. Filing Requirements
  • Part 12. Other Administrative Issues
Volume II:  Sales/Use Tax
  • Part 1. Nexus
  • Part 2. Tax Base and Rates
  • Part 3. Administration
  • Part 4. Local Taxes
9780808038900     8-1/2" x 11"     2,200 pages

Related Products

State Tax Handbook (2015)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Michigan
Texas
Multistate Corporate Tax Guide, Mid-Year Edition (2014)
Multistate Guide to Estate Planning (2015) (w/CD)
Full Article


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Multistate Corporate Tax Guide, 2014 Edition (2 volumes)

Authors:  John C. Healy, MST, CPA, and 
                 Michael S. Schadewald, Ph.D., CPA

The 2014 Multistate Corporate Tax Guide is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 is now included.

Volume I
Corporate Income Tax
 Part 1. Introduction
 Part 2. Nexus
 Part 3. Corporate Taxes and Tax Base
 Part 4. Group Filing Options
 Part 5. Apportionment
 Part 6. Pass-Through Entities
 Part 7. Foreign Operations
 Part 8. Credits and Incentives
 Part 9. Tax Periods and Methods
 Part 10. Payment of Tax
 Part 11. Filing Requirements
 Part 12. Other Administrative Issues

Volume II
 Sales/Use Tax
 Part 1. Nexus
 Part 2. Tax Base and Rates
 Part 3. Administration
 Part 4. Local Taxes
 Appendix
 Index

Related Products

State Tax Handbook (2014)
California
Connecticut
Florida
North Carolina
Ohio
Pennsylvania
Illinois
New Jersey
New York
Massachusetts
Maryland
Michigan
Texas
U.S.

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Multistate Corporate Tax Guide — Mid-Year Edition (2013)

Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

This Edition is divided into five parts.

  • Part I contains a primer on multistate corporate income tax and new charts on Apportionment Formulas, Specialized Industry Apportionment Formulas (eleven, including …), Sourcing Sales of Services, and Taxation of Non-resident Employees.
  • Part II contains the following new charts: Moving and Relocation Services (Parts 1 and 2), Special Event Sales Tax Exemptions, Repossessions, and Demand for Payment in Bankruptcy.
  • Part III is a new chart on Requirements for Displaying Tax on Invoice.
  • Part IV includes a copy of the Streamlined Sales and Use Tax Agreement, amended through May 24, 2012.
  • Part V contains the MTC Model Statutes.
  • Appendix
    State Internet Address Directory
    State Business Taxation Questionnaire (Abridged)

800 pages

Related Products

State Tax Handbook (2013)

Multistate Corporate Tax Guide, 2013 Edition (2 volumes)

Multistate Tax Guide to Pass-Through Entities (2013)

New York Sales & Use Tax Answer Book (2013)

Sales and Use Tax Answer Book (2013)

U.S. Master Sales and Use Tax Guide (2012)

U.S. Master Multistate Corporate Tax Guide (2013)

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Multistate Corporate Tax Guide - Mid-Year Edition (2012)

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

Part I—Multistate Corporate Income Taxes

  • Primer on Multistate Corporate Income Taxation 
  • Section 179 Asset Expensing    
  • Net Operating Loss Carryover
  • Cancellation of Debt Income    
  • Sales Factor: Receipts from Services
  • Credits   

Part II—Sales and Use Taxation

  • Cloud Computing Services    
  • Travel-related Expenses     
  • Scaffolding and Related Charges   
  • Excise Tax Imposition   

Part III—Streamlined Sales Tax

  • Streamlined Sales and Use Tax Agreement—Amended Through December 13, 2010    
  • State Taxability Matrices 

Part IV—Tax Articles

  • Multistate Tax Commission Allocation and Apportionment
  • Regulations as amended through July 29, 2010

Appendix

  • State Tax Department Directory   
  • State Internet Address Directory   
  • State Business Taxation Questionnaire (Abridged)

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




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Multistate Corporate Tax Guide - Mid-Year Edition (2011)

Available: July 2011

Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

  • Part I—Multistate Corporate Income Taxes
  • Part II—Sales and Use Taxation
  • Part III—Streamlined Sales Tax
  • Part IV—Tax Articles
  • Appendix
  • State Tax Department Directory
  • State Internet Address Directory
  • State Business Taxation Questionnaire (Abridged)

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




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Mergers, Acquisitions, and Buyouts: Five Volume Print Set and CD-ROM Combo

When structuring mergers and acquisitions, there's only one way to be sure that you've thought of all the tax and legal consequences: rely on Martin D. Ginsburg, Jack S. Levin and Donald E.Rocap as you plan, develop, and execute your M&A strategy.

In this five volume print set and CD-ROM combo, these expert practitioners offer you:

  • Solutions to real-life M&A problems as they arise in negotiations
  • Step-by-step analysis of typical and non-typical mergers transactional permutations
  • Checklists, flow charts, and other at-a-glance mergers practice materials

Whether you represent the buyer, the seller, or another interested party, you can go straight to a model M&A agreement that gives you:

  • A complete document structured to embody your client's M&A interests
  • Clauses addressing a wide variety of specific mergers situations
  • Specific language for even the smallest mergers and acquisitions variations you're likely to encounter
  • Includes CD-ROM containing Mergers, Acquisitions, and Buyouts: Sample Acquisition Agreements

Mergers, Acquisitions, and Buyouts is recently updated with:

  • New step-by-step methods for structuring transactions, with tax, SEC, corporate, HSR, accounting and other mergers considerations
  • New table summarizing and contrasting terms of pro-buyer, pro-seller, and neutral stock & asset purchase agreements
  • New mergers legislation, M&A regulations, rulings, and court decisions impacting M&A transactions

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




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Mediating Justice: Legal Dispute Negotiations, 2nd Edition

Published: December 2011


Mediating Justice: Legal Dispute Negotiations, 2nd Edition provides the most comprehensive, practical, and theoretical framework for mediating disputes over rights in Canada. One of the unique features of this book is that it brings together, in one source, all of the multi-disciplinary literature on negotiation and mediation in the important context of conflicts over rights. The central theme is the power of authentic "talk" and "listening" in the resolution of our most difficult disputes.

The author provides strategic advice on the best dispute resolution practices and the role of lawyers and law in legal dispute negotiations. Practitioners will develop an enhanced understanding of the dynamics of dispute resolution and the tailoring of facilitative practices to particular disputes or barriers for successful interventions.

This resource was written for lawyers, mediators, and other conflict resolution professionals, such as human resource practitioners, judges, and tribunal members. As well, particular attention was also paid to law students.

What's included:

  • An update of the most recent multi-disciplinary literature on dispute resolution in one accessible source;
  • An analysis of a wide range of cutting-edge techniques for intervening in legal disputes, particularly those that are emotional or involving many parties;
  • Extensive updates on the role of emotions, ethics, and on-line technology in conflict resolution;
  • Descriptions of the practice routines of experienced negotiators and mediators in preparing to intervene;
  • A review of new and evolving mediation theories; and
  • An analysis of recent developments in the law pertaining to the confidentiality of mediated settlement discussions.

About the Author
The Honourable George W. Adams, Q.C. is one of Canada's most experienced professional mediators. He is an award winning author as well as a former superior court judge, law professor, agency head, senior bureaucrat, and legal practitioner. He has used Mediating Justice to educate law students at the University of Toronto School of Law in negotiation theory and practice and to provide mediation training to senior administrative tribunal members and lawyers.

Dubbed the "guru" of mediation by the National Post, Adams has mediated in a vast range of legal conflict situations. In 1997 he resigned from the Ontario Superior Court of Justice, in a rare instance of a judge stepping down from the bench to establish a neutral dispute resolution practice.

 

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Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World

Last Supplement Updated*: April 2014


Without question, the Manual for the Handling of Applications for Patents, Designs and Trademarks throughout the World is the most comprehensive, authoritative reference for the international industrial property practice. It consists of 8 volumes.

Its exhaustive contents include:

  • Separate chapters, in alphabetical order, for nearly 200 countries and several regional industrial property protection systems.
  • The full text of the most important convention, treatises, and agreements (including the Paris Convention, the Patent Cooperation Treaty, and the Madrid Agreement).
  • A section on the European Patent System, describing the European Patent Convention and its implementing regulations.

View a sample chapter

Information is given, inter alia, with respect to the following:
 
Patents:

  • Kinds of Patents available
  • Duration of protection
  • Who may apply
  • What may be patented
  • Novelty requirements
  • Filing, examination and granting procedure
  • Requirements for filing application
  • Priority
  • Annuities and other fees
  • Working requirements
  • Compulsory licenses
  • Rights of prior use
  • Restoration
  • Infringement
  • Assignment
  • Licenses
  • Marking

 
Trademarks:

  • Duration of protection
  • Legal effect
  • Who may apply
  • What can be registered as a mark
  • What is excluded from registration
  • Filing, examination and registration procedure
  • Requirements for registration
  • Requirements for renewal
  • Assignment
  • Licenses
  • Infringement
  • Fees
  • Service marks
  • Collective marks
  • Certification marks
  • Marking
  • Use requirements
  • Protection of well-known marks
  • Cancellation
  • Invalidation
  • Classification

 Designs:

  • What can be protected
  • Duration and renewal
  • Who may apply
  • Novelty requirements
  • Procedure
  • Requirements for filing application
  • Annuities (if any)

 Features:

  • Truly global covering nearly 200 countries
  • Fast and full access to essential primary

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Like-Kind Exchanges Under Code Section 1031 – CCH Tax Spotlight Series (U.S.)

Formerly: Practical Guide to Like-Kind Exchanges Under Code Section 1031

Author: Nancy N. Grekin, J.D.

Analyzes the essential legal means available to swap one asset for another while holding a continuing investment of the same sort in a tax-advantaged way. This brand new resource is intended to aid tax and real estate practitioners and professionals in understanding the various types of exchanges, how to structure exchanges, the mechanics of handling exchanges, and the myriad of details resulting from the related cases, IRS Rulings and Private Letter Rulings — both before and after Starker and the regulations.

Written in clear, easy-to-understand language, this book introduces the law and defines the important terms involved. It describes situations where such exchanges may be advantageous or disadvantageous; explains documentation procedures; examines case law and IRS rulings related to such exchanges; and explores the like-kind test and other important provisions of the law.

Topics covered include:

  • Types of Exchanges
  • Essential Elements of a Section 1031 Exchange
  • The Starker Case and the Evolution of Deferred Exchanges
  • Deferred Exchanges Under the Regulations
  • Tax Incidents of an Exchange: Exchange Value, Boot, Basis and Recapture of Depreciation
  • Mechanics and Documentation of Exchanges
  • Multiple Property Exchanges
  • Exchanges by Entities: Transfers of Exchange Property to and from Entities
  • Reverse Exchanges
  • Build-to-Suit Exchanges
  • Related Party Exchanges
  • Personal Property Exchanges
  • Reporting Code Section 1031 Exchanges

The expert author provides insightful cautions, planning notes, examples and comments that clarify the practical application of the law. Helpful sample documents and practical aids include:

  • Designated Property Exchange Agreement
  • Buyer-Accommodator Exchange Agreement
  • Assignment of Relinquished Property Contract
  • Direct Exchange Agreement
  • Build to Suit Exchange Agreement with Accommodator

240 pages

Related Products

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INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes (Winter 2015 Edition)
Income Tax Regulations (Winter 2015 Edition), December 2014 (U.S.)
State Tax Handbook (2015)
U.S. Master Depreciation Guide

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




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Knowledge-Based Compilations & Reviews, 2013

(Formerly known as Compilations and Reviews)

Provides practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It reduces the technical language of official pronouncements to easy-to-read, easy-to-understand advice and procedures and is designed to help the CPA enhance the quality of his or her practice.

The book includes an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement, discusses and illustrates the procedures that need to be performed, describes the preparation of the CPA's engagement report, discusses management-use-only compilations, and addresses special engagements such as OCBOA-based financial statements and partnership financial statements. This comprehensive resource also deals with topics ranging from attestation standards for review engagements that do not involve financial statements to financial forecasts and projections.

Compilations and Reviews contains an appendix that assists CPAs in determining what procedures should be performed and what approach should be used in order to perform an efficient compilation or review engagement. Throughout, the guide features numerous checklists, questionnaires, workpapers, sample correspondence, and sample reports that take the auditor through an engagement from the initial evaluation of a client to the issuance of the auditor's report.

A free companion CD-ROM that contains all these knowledge-based tools, which can be modified by practitioners to suit their needs.
 
PART 1: Compiled and Reviewed Financial Statements 

  • Overview of Compiled and Reviewed Financial Statements
  • Professional Standards of the CPA and the Firm
  • Accepting the Engagement
  • Performing the Compilation Engagement
  • Performing the Review Engagement
  • Completing the Engagement
  • The Accountant's Report

PART II: Specialized Engagements

  • Management-Use-Only Compilation Engagements
  • OCBOA Financial Statements
  • Personal Financial Statements
  • Sole Proprietorship Financial Statements
  • Partnership Financial Statements
  • S Corporation Financial Statements
  • Limited Liability Companies and Partnerships, Not-for-Profit Organizations, and Governmental Entities: Compilation and Review Engagements

PART III: Other Engagements

  • Prescribed Forms: Compilation Engagements
  • Specified Elements, Accounts, or Items of a Financial Statement
  • Pro-Forma Financial Information
  • Attestation Standards

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    Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013)

    Author: Rosalee Hacker, CPA

    This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report.

    This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services."

    • Part I is applicable to all audit, compilation, and review engagements of common interest realty associations;
    • Part II is applicable to audit engagements; and
    • Part III is applicable to compilation and review engagements.

    This book consists of 33 chapters and covers all major audit, compilation, and review topics.

    TABLE OF CONTENTS

    Part I:  Common Interest Realty Associations

    Chapter 1:  Industry and Regulatory Overview
    Chapter 2:  Overview of Accounting Principles and Practices
    Chapter 3:  Financial Accounting and Reporting Considerations

    Part II:  Audit Engagements

    Chapter 4:   Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology
    Chapter 5:   Financial Statement Assertions, Audit Evidence, and Audit Documentation
    Chapter 6:   Pre-Engagement Procedures and Audit Planning
    Chapter 7:   Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment
    Chapter 8:   Assessing the Risks of Material Misstatement
    Chapter 9:   Performing Audit Procedures in Response to Assessed Risks
    Chapter 10:  Extent of Audit Procedures and Sampling
    Chapter 11:  Analytical Procedures
    Chapter 12:  Cash
    Chapter 13:  Investments in Securities, Derivative Instruments, and Hedging Activities
    Chapter 14:  Receivables and Revenues
    Chapter 15:  Property and Equipment
    Chapter 16:  Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets
    Chapter 17:  Accounts Payable
    Chapter 18:  Payroll and Other Liabilities
    Chapter 19:  Income Taxes
    Chapter 20:  Debt Obligations
    Chapter 21:  Equity
    Chapter 22:  Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements
    Chapter 23:&nb

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    Kluwer Arbitration.com

    KluwerArbitration.com is the leading online service for international commercial arbitrators. With a subscription to the service you will gain access to a valuable collection of arbitration related material saving you both time and money.

    Kluwer Arbitration includes:

    • Case Law – Organised by court decisions and awards you can browse relevant institutions whose rules apply to the award and convention upon which the award is based. It covers over 3000 court decisions and 1,500 awards, many of which are exclusive to the site.
    • Commentary – Gain access to a wealth of authoritative publications from the extensive Kluwer Law International arbitration catalogue. These include books, journals and loose-leafs.
    • Conventions – The full text of the most important arbitration treaties.
    • Legislation – Access to the text of over 300 laws for key jurisdictions.
    • Rules – Over 400 rules from major institutions.

    It also includes a new Investment Arbitration section. This new section provides you with a wealth of fully searchable investment materials including:

    • The full text of almost 1700 Bilateral Investment Treaties
    • The full text of 20 Multilateral Investment Treaties
    • Investment related court decisions and awards
    • Authoritative commentary from leading experts

    Please contact us for a quote

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    Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition

    Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice.

    Proven to be effective in the classroom, the third edition features:

    • Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format
    • Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading
    • The authors’ trademark straightforward, building-block approach
    • Clear explanations and crafted examples
    • Practice exercises that allow students to use specific skills covered in the text
    • Writing for ESL students
    • “Quick Tips” about writing integrated throughout the text
    • A Glossary of Usage
    • A bound-in CD with practice exercises
    • A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book
    • Additional teaching and testing materials on a Teaching Materials Website, available to adopters

    Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book.

    Companion Website: www.aspenlawschool.com/oates_enquist

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    Journal of International Arbitration

    The growing importance of arbitration as a means for international commercial dispute resolution necessitates independent platforms for ideas on the development and application of international arbitration.

    Since its 1984 launch, the Journal of International Arbitration has established itself as a thought-provoking, ground-breaking journal aimed at the specific requirements of those involved in international arbitration. The journal now appears bimonthly (six times a year) rather than quarterly, giving it even more immediacy as a forum for original thinking, penetrating analysis, and lively discussion of international arbitration issues.

    As always each issue contains in-depth investigations of the most important current issues in international arbitration, focusing on business, investment, and economic disputes between private corporations, state-controlled entities, and states. The journal's worldwide coverage ensures regular reporting on regional trends which can serve as an example for other regions and countries.


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    Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015

    Robert E. Beam, FCA,
    Stanley Laiken, PhD,
    James J. Barnett, FCA

    This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment.

    Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation.

    The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion.

    The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study.

    NEW TO THE TEXTBOOK

    • Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level.
    • Updated content in a contemporary, student-friendly format.
    • Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
    • Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
    NEW TO THE STUDY GUIDE
    • Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA.
    • Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions.
    • Updated content in a contemporary, student-friendly format.
    • Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
    • Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
    • Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study.
    • Assignment problems are classified into three categories that enable students to work at their knowledge level:

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




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    Introduction to Federal Income Taxation in Canada, 34th Edition

    Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how:

    • Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student
    • Review questions throughout the textbook include discussion notes at the end of the book
    • Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual
    • Student DVD includes extra problems and solutions for self-study
    • CCH research software and CANTAX software also included on DVD

    Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary.

    Power Point slides: Updated, customizable, and designed to assist instructors with program delivery.

    Income Tax Act compliant

    Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing.

    Reality checked

    We know accuracy is critical and we pride ourselves on providing the most accurate and current content.

    •  Updated annually to reflect Budget and other legislative changes to income tax provisions
    •   All assignment materials have been carefully prepared and tested

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




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    International Trade Law, Second Edition

    Published: May 2012


    The authors bring an international and methodological perspective to this comprehensive text. Appropriate for a two- to three-hour international trade course, International Trade Law, Second Edition covers all aspects of WTO law, including trade in goods, services, and TRIPS. Using classic and recent cases, stimulating questions and insightful explanatory material, this text provides a balance of positive and normative approaches, mixing legal decisions with analysis of the challenges facing the international trading system.

    The second edition has been updated to include recent political and economic events, issues and policy debates, and supplements new developments in case law with additional questions and a revised Teacher’s Manual.

    Hallmark features:

    • Prepared by two leading WTO scholars – providing a balanced international and methodological perspective
    • Up-to-date, discriminating case selection presents both classic cases and recent doctrine
    • Contextualizes international trade issues with insights into key economic factors at work
    • Key WTO cases are edited and presented to illustrate and teach central concepts and doctrine
    • Illuminating introductory and explanatory material throughout
    • Helpful summaries of key teaching points are included in each chapter
    • Well-crafted questions stimulate class discussion on policy issues
    • Manageable length for two- and three-credit courses
    • Adaptable to graduate-level courses in international trade
    • Comprehensive Teachers Manual with answers to questions as well as teaching suggestions, tips, and supplementary material appropriate for class discussion
    • Complemented by a thorough and up-to-date documents supplement

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    International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (2014 Supplement)

    This 2014 Supplement updates the four volume, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income. The parent volume offers an all-inclusive, easy-to-follow discussion of the United States tax regime as applied to foreign transactions. 

    It shows the practitioner how to:
    • Structure international corporate transactions for maximum benefit. 
    • Minimize liability under applicable treaties, U.S. law, and applicable foreign law. 
    • Practice effectively within the often inconsistent web of legal authority. 
    • Covering both inbound and outbound transactions, author Joseph Isenbergh unfailingly reduces even the most complicated issues to clear, understandable strategies, and then provides unparalleled, incisive analysis.

    Related Products

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    Foreign Bank Account Reporting – FBAR Compliance Guide, 2015 (U.S.)
    INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)
    Transfer Pricing: Rules, Compliance and Controversy (4th Edition)
    International Tax Newsletter
    Practical Guide to U.S. Taxation of International Transactions (9th Edition)

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




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    International Sales Agreements: An Annotated Drafting and Negotiating Guide, Second Edition

    Published: October 2008


    It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations.

    For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause.

    Table of Contents:

    • Contents of Sample Clauses
    • Introduction
    • Chapter 1: Preliminary Matters
    • Chapter 2: Drafting the Agreement
    • Chapter 3: The Goods Being Sold
    • Chapter 4: Trade Terms
    • Chapter 5: Price
    • Chapter 6: Permits, Licenses and Certificates
    • Chapter 7: Payment
    • Chapter 8: Delivery
    • Chapter 9: Transfer of Title and Risk
    • Chapter 10: Bills of Lading and Other Documents for Carriage of Goods
    • Chapter 11: Insurance
    • Chapter 12: Inspection
    • Chapter 13: Warranties
    • Chapter 14: Force Majeure and Hardship
    • Chapter 15: Termination and Penalty Clauses
    • Chapter 16: Intellectual Property
    • Chapter 17: Other Obligations of the Parties
    • Chapter 18: Dispute Resolution
    • Chapter 19: Governing Law
    • Chapter 20: Language
    • Chapter 21: Miscellaneous Provisions
    • Appendix 1: The CISG
    • Appendix 2: UNIDROIT Principles of International Commercial Contracts
    • Appendix 3: The Principles of European Contract Law

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    INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)

    Robert J. Peroni, Coordinating Editor;
    Richard C. Pugh, Contributing Editor;
    Charles H. Gustafson, Contributing Editor;

    Compiled by a team of distinguished law professors, this book serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, it is a popular companion to an international tax course book 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. Reflects all legislation and regulations enacted or adopted on or before June 1, 2014.

    Includes CD of entire contents of book.

    7-1/2" x 10"    2,448 pages


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    U.S. Master Depreciation Guide (2015)
    Affordable Care Act – Law, Regulatory Explanation and Analysis (2015) (U.S.)
    Practical Guide to U.S. Taxation of International Transactions (9th Edition)

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    INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2013-2014 Edition) (U.S.)

    Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson

    The authors 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.

    Reflects all legislation and regulations enacted or adopted on or before June 1, 2013.

    Includes CD of entire contents of book.

    2,448 pages

    Related Products

    Practical Guide to U.S. Taxation of International Transactions (9th Edition)

    2013 U.S. Master Tax Guide + the Legislative Update Combo

    INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition)

    Income Tax Regulations, Summer 2013 Edition (U.S.)

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    INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

    Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson

    In this comprehensive and easy-to-use volume, authors have selected provisions of the IRC 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 2012-2013 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2012.
     
    The book includes a CD of entire contents of book.

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    International Encyclopaedia of Laws: Private International Law

    This is the first and only publication to provide comprehensive coverage of national laws on conflict of laws, now more commonly referred to as private international law. It presents country-by-country monographs dealing with the statutes, regulations and case law each country applies to cases involving transnational issues. It offers much-needed access to the conflict rules of other countries, presented clearly and concisely by local experts. The looseleaf format allows the monographs to be kept regularly up to date.

    Beginning with a general introduction to the private international law of the country concerned, each monograph goes on to discuss choice of law technique, sources of private international law, intangible property rights, marriage, registered partnerships, property, succession and much more. Each national monograph concludes with an overview of the country's relevant civil procedure, examining lex fori, enforcement of foreign judgments and international arbitration.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Medical Law

    Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system.

    An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Intergovernmental Organizations

    The world is getting smaller and increasingly interdependent every day. As a result, national and regional developments are, as a matter of necessity, seen in a global framework. States want to preserve their independence but they are confronted with a growing list of problems which they can only solve in co-operation with others. The sheer scale of the issues at stake calls for an institutional framework to give that co-operation a more permanent structure.

    It is therefore appropriate in the framework of the International Encyclopaedia of Laws to make accessible comprehensive, substantial and readily available information on the most important intergovernmental organizations, given their importance for the development of international law and intergovernmental co-operation in general. The fundamental changes taking place nowadays at an incredible pace within IGOs render it all the more necessary to put this information within easy reach. Some 55 leading organizations will be described in separate monographs of approximately 150 pages each.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Intellectual Property

    This comprehensive book provides an overview of all the pertinent information on intellectual property needed to gain a clear comprehension of the legislation and policy on the subject in different countries. Legal practitioners, academics, students, government officials and business people will find here all the information and insight they need to confidently resolve issues related to law and policy in any branch of intellectual property.

    Forthcoming supplements will include monographs on each of the international conventions on intellectual property rights, as well as distinct coverage of important issues in intellectual property law within the European Union.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Insurance Law

    This resource is an in-depth updated reference source concerning all aspects of insurance law in the industrialized countries of the world. Using the same comprehensive format as the other International Encyclopaedia of Laws publications, this set on insurance law includes general background information and specific country law in each national monograph.

    In addition to national monographs, the book contains a Codex with the basic legislation, which the European Union, the European Economic Area and the Swiss Confederation have adopted with regard to private insurance. Forthcoming international monographs will examine European Community Insurance as well as the roles of prominent associations such as AIDA, BIPAR and CEA.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

     


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    International Encyclopaedia of Laws: Family and Succession Law

    Family and succession law are tightly bound together. Succession law is usually based on kindred relationships as established by family law. The trends established in the marital property laws and succession laws are often a result of developments in family law.

    Equality of spouses and of all children, regardless of their descent, is not without consequences for marital property laws and succession law. Therefore, this comprehensive comparative looseleaf set covers family law together with marital property law and succession law. In addition to the national monographs this subset of the International Encyclopaedia of Laws currently includes a monograph for the European Union.

    This set is primarily intended for judges, notaries, lawyers and registrars of civil status who find themselves having to apply foreign laws as a result of applicable international private law. However, it is also of great value to academics and researchers, for whom it stimulates comparative studies by providing the necessary basic materials of family and succession law.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

     


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