Due to the COVID-19 pandemic, academic research is more important than ever and the large-scale shift to distance learning at colleges and universities around the world means students need new forms of access to content. In response to these new...

A bureaucrat-turned politician, Ajit Jogi had served as the first CM of Chhattisgarh from November 2000 to November 2003 in then Congress government, after the state came into existence.

The third president completed studies at William and Mary 250 years ago, and went on to create a college of his own. Professor Susan Kern describes what he learned and what he later built.

For Thomas Jefferson, religion was a matter between a man and his god, with no interference in between. Listen to Bill Barker’s portrayal.

Founding mothers increasingly are recognized for their roles in Revolutionary America. Resolute, intelligent, and insightful, these women shaped history with their words, letters, and actions. Martha Jefferson joins the cast of players in Colonial Williamsburg’s Revolutionary City, shedding light on the central relationship in Thomas Jefferson’s life.

NEW YORK – LexisNexis® Legal & Professional, a leading global provider of information and analytics, today announced two free resources from Law360® and Lexis Practice Advisor® to help legal professionals, lawmakers and business leaders become better informed and successfully navigate the legal issues and intricacies surrounding the Novel Coronavirus (COVID-19).

Individuals moving between Canada and the United States face a daunting array of Canadian and U.S. tax issues, particularly when the move is due to an employment-related transfer. This book provides an overview of key taxation principles related to employment both in Canada and in the United States, and highlights the interaction between the tax laws of these two countries. For employers, this book offers practical guidance on tax issues for the purpose of managing expatriate costs, designing an effective cross-border employee relocation program and retaining key employees.

Key Topics include:

• Overview of the Canadian and U.S. personal tax systems
• Tax reimbursement programs, including sample tax equalization calculations
• Foreign tax credits and tax relief available under the Canada-U.S. tax treaty
• The implications of changes under the fifth protocol to the Canada-U.S. treaty which entered into force on December 15, 2008
• Investments in partnerships, limited liability companies, and other entities
• Taxation of artists and athletes
• Estate planning, including U.S. estate tax issues
• Executive compensation, including various types of equity compensation and long-term incentive plans available
• Expanded discussion on the U.S. deferred compensation rules 

About the Author

Benita Loughlin, CA, is a Partner in the International Executive Services practice at KPMG LLP in Vancouver, B.C. She specializes in tax planning and compliance for individuals, estates and trusts in a U.S. and cross-border context. She advises executives and their employers on tax matters related to compensation, investments, retirement plans, estate planning, and expatriation, with emphasis on employees relocating to or from other countries. The book includes contributions from KPMG International Executive Services professionals in Vancouver who specialize in helping clients manage complex personal tax issues in a cross-border environment. KPMG’s multinational corporate clients face challenges managing tax issues that affect their global workforce. Executives and employees rely on KPMG’s international tax planning to help manage their tax liabilities and maintain their global workforce.

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It's often a very difficult decision for your client to make, when they must decide whether to transfer holdings in their farm or farm property. But the complexity doesn't end there. While that decision is being made, the advisors must step in and help to ensure that the transactions are arranged in the most tax efficient and practical manner. For those approaching any potential farm restructurings or sales, this webinar will be essential.

This archive webinar covers a comprehensive look at the preferential tax treatment that transfers of qualifying farms or farm property can enjoy on passing to the next generation or on the sale to outside parties. This includes an overview of the capital gains exemption available for the sale of qualifying farm property shares and partnership interests, and rollovers to certain family members (both inter vivos and on death). While similarities do exist with among these transfers, there are traps and nuances that practitioners must be aware of to ensure their transactions qualify for beneficial tax treatment desired.

More specifically, for each of the above types of transfers, this archived webinar will explore:

• What property qualifies for the treatment?
• Who is entitled to the preferential tax benefit?
• What does farming mean in these contexts?
  • What is the business of farming for tax purposes?
  • What is being "actively engaged on a regular and continuous basis"?
  • Who must farm the property?
  • When must farming activity take place?
  • How much of the property must be used in farming?
• What are the common things farms may do to fall offside?
• Putting it all together - a compare & contrast with examples
• Bonus Issue (time permitting) - Craig vs. the Queen - restricted farm losses

Note: This webinar took place on October 1, 2013.

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Rotch Library - NA737.J4 D49 2019

Earlier, such registrations/approvals were granted without any specific expiry period unless specifically withdrawn by concerned tax authority. Under the new law introduced by Finance Act 2020 and effective from June 1, 2020, all such registrations/ approvals would now be issued with an expiry period of 5 years.

A cyclone shelter building at Kelambakkam, which was recently given a fresh coat of paint, is the current home of nearly 100 Rohingyas who belong to 18 families. The neighbourhood is on the way to Mamallapuram, about 25 km from Tiruvanmiyur in south Chennai. While some Rohingya men work as butchers, some are helpers in restaurants and others do odd jobs like delivering goods on their fish cart.

In April, the Australian tour of Bangladesh was postponed due to the persisting coronavirus threat.