Un estudio muestra cómo bloquear una enzima podría hacer más efectivos los tratamientos de un importante tipo de cánceres

Massive clinical trial including developing nations demonstrates carbetocin is no less effective or safe than oxytocin

Policy leader talks about publishing, the scientific enterprise, and how chemistry fits into it all

These drugs could have beneficial population-wide effects in areas at risk for malaria and Zika, according to modeling study

The partners expect to begin clinical studies of the compound later this year

Epidiolex earns FDA’s blessing, moving cannabidiol into the medical mainstream

Seed companies say Europe will miss out on important innovations and benefits

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.

This edition of Wainberg's Society Meetings Including Rules of Order is an updated version of the very popular first edition that was published in 1992. Easy reading and authoritative discussion of many of the issues that would arise at, before, or during, the holding of meetings of directors or members of societies make this book an indispensable reference guide for members of various charities and other non-share capital corporations.

Editors

Hartley R. Nathan, Q.C.
J. Glyde Hone, LL.B., LL.M.

Publication Year: 2001

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Butterfly reorganizations are among the most complex subjects in Canadian tax. Be fully versed with the most comprehensive resource available. Now available online, use your subscription to:

• Search research content instantly
• Access your applicable CCH subscriptions; all integrated
• Save research to your electronic client files
• Enjoy access virtually anywhere

This third edition of Understanding Section 55 and Butterfly Reorganizations is an essential reference for tax and legal professionals specializing in mergers and acquisitions. This extensively revised edition is the definitive source for in-depth analysis and authoritative information, including:

• Various technical amendments released over the years that have altered the tax rules governing butterfly reorganizations.  
• Department of Finance comfort letters indicating Finance’s intention to propose additional changes to various aspects of section 55.
• Tax court decisions that have prompted the Canada Revenue Agency to change its interpretation of how section 55 applies in certain circumstances (e.g., in the calculation of safe income) and the meaning of certain terms in the tax law (e.g., "series of transactions", "in contemplation of").
• Current reorganization techniques, practical examples and case studies of butterfly reorganizations within Canada.

Understanding Section 55 and Butterfly Reorganizations, 3rd Edition provides a comprehensive analysis of section 55 in its entirety, including the calculation of safe income. Topics covered include:

• Subsection 55(2): The Basics
• Paragraph 55(3)(A) Exemption
• What Is a Butterfly?
• The Pro Rata Distribution Requirement
• The Butterfly Exemption Denial Rules
• Exceptions to the Butterfly Exemption Denial Rules and Various Interpretive Rules
• Related Issues

Rick McLean, CA, is a partner in the Mergers & Acquisitions Tax Services Group at KPMG LLP and leader of KPMG’s Corporate Reorganizations Tax practice in Toronto.  Rick specializes in and has extensive experience in structuring Canadian and international mergers, acquisitions, divestitures and corporate reorganizations, including public company spin-off transactions. Rick advises both public and private companies on M&A and corporate reorganization tax issues. The book includes contributions from KPMG Tax professionals across Canada who specialize in providing tax advice on complex corporate reorganization and M&A transactions.

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Published: December 2011

The Executor's Handbook, 4th Edition is a comprehensive and practical resource designed to assist the administrator or executor of an estate in the administration process. Regardless of the province or territory you reside in, it provides you with the appropriate information and resources you will need to administer either a simple or complex estate.

This latest edition updates the existing content, and will also expand the commentary and legislative references to include valuable new estate administration information.

Specific attention has been given to the law as it applies in the province in Quebec, and the commentary has been expanded to reflect the difference in Quebec compared to the other provinces and territories.

Topics covered:

• Considerations regarding digital assets and online activity of deceased 
• Treatment of new registered plans (tax-free savings accounts and registered disability savings plans) at death
• Updated information on finding suspected or lost life insurance policies
• Updated information regarding income tax filings and considerations
• Updated probate tax information

About the Author
Leanne D. Kaufman is Vice-President of the Professional Practice Group at RBC Wealth Management, Estate and Trust Services. She oversees a team that provides ongoing legal, tax and technical guidance, advice and training to a national group of trust professionals, and senior management. Ms. Kaufman also has experience as an associate lawyer practicing commercial litigation.

Contributors
Anne Chaurette
K. Thomas Grozinger
Shamim Panchbhay

 

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An accurate and well written guide to estate planning, estate freeze, income splitting and post mortem tax planning.

The successful transfer of a family business from one generation to the next is notoriously difficult. In Tax and Family Business Succession Planning, authors David Louis, Samantha Prasad and new co-author Michael Goldberg, of Minden Gross LLP, provide an in-depth discussion of the myriad aspects of planning a successful transfer of a family business from one generation to the next.

Expert guidance on such complex income tax matters as:

• Implementing, adjusting and – if necessary – undoing an estate freeze
• Reversionary trust rules
• Crystallization of capital gains
• Life insurance
• Stop-loss rules
• Small business deduction
• Attribution rules
• Spin-outs
• Post-mortem issues

Non-tax matters integral to the succession planning process also considered include:

• Trustees’ powers and duties
• Shareholders’ agreements
• Buy-sell agreements
• Family law
• Creditor proofing
• RRSP, RRIF and life insurance designations

Updated and expanded:

The third edition of Tax and Family Business Succession Planning has been updated and expanded to reflect budgetary pronouncements, legislative changes and new case law, including:

• Control premium issues
• Valuation of discretionary trust
• Planning for 21st anniversary of a trust 
• Shareholder agreements relating to buy outs on death
• Association rules and trusts/choice of executor
• New developments in distributions to non-residents
• Estates and acquisition of control rules
• Structures to multiply the capital gains exemption
• Discussion of recent technical interpretations (including APFF and STEP Round Tables) and case law developments

Abbreviated Table of Contents

• Chapter 1 – Introduction to Tax and Family Business Succession
• Chapter 2 – Estate Freezes
• Chapter 3 – Trusts
• Chapter 4 – Capital Gains Exemption & Crystallizat

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 The best-selling Shareholders' Agreements: a Tax and Legal Guide is a practical, easy to read reference guide to the major business, financial, and tax considerations involved when structuring shareholders' agreements. The book has been revised since the last edition to take into account changing tax legislation and updates to common legal precedents such as:

• Enhanced GAAR discussion with comments on recent Superior Court of Canada decision
• Changes relating to non-competition agreements
• New dividend taxation rules
• New issues on share purchase on death
• Increased lifetime SBC capital gains deduction
• Changes relating to non-resident vendors/purchasers

The above changes will impact the typical shareholders' agreement as it would relate to payment of dividends vs. retention of income at the corporate level, structuring buyouts in the most tax effective way and the role of holding companies.

Consequently, the content of the book has been updated in order to meet the needs of professionals such as lawyers, accountants, insurance agents, and financial advisors who are frequently asked to comment on these types of agreements. This is especially important since shareholders' agreements form an integral part of business succession and estate planning, which is an area of projected growth given an aging population.

Additional Content:

Shareholders' Agreements: a Tax and Legal Guide also includes boilerplate samples on the accompanying DVD. Working sample agreements and variable clauses will be included on the DVD for convenient agreement creation.

About the Authors:

Jack Bernstein is a Senior Tax Partner with the law firm of Aird & Berlis LLP and a CCH author. Jack is a leading practitioner in the areas of corporate tax and estate planning. He is a well-known lecturer with several professional associations and has written for a number of trade publications. Jack is the original author of the 1988 work.

Stuart Bollefer is also a Senior Tax Partner and a member of the firm's Tax Group, as well as Chair of the Wealth Management and Succession Planning Team. Stuart has more than 25 years of extensive experience providing domestic and international tax advice with respect to mergers and acquisitions, inbound and outbound investment and business expansion, and estate and wealth preservation planning. Stuart acted as editor in chief and contributor in this edition.

Steven Kelman and Dennis Miller are Partners with Aird & Berlis LLP's Corporate Finance group, practising in the areas of corporate finance, mergers & acquisitions, debt and equity financings, and shareholders' agreements. Steven and Dennis have presented at a numbe

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Do you need timely, accurate answers to today's tough regulatory questions? You'll find the answers in this completely revised and updated edition of Regulation of Securities: SEC Answer Book. Featuring a practical question and answer format similar to that embraced by the SEC, it answers virtually any question that could arise in day-to-day corporate compliance, and provides convenient access to relevant rules, procedures, case law, and forms. It gives you straightforward answers to relevant, real-world securities law questions.

An extensive array of time-saving tables simplifies your work. Other research tools for streamlining your research include Securities Act registration forms, Exchange Act forms and schedules, and key SEC releases by topic.

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

Bonus Features:
Your purchase includes a FREE eBook!

Webinar - Company Meetings: Preparation, Conduct and Best Practices
Purchasers of the 8th edition will receive unlimited access to the recorded webinar conducted by the author. Click Here to view the agenda.

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The penalty for misinformation can be steep – knowing your rights and responsibilities inside and out is critical! If you are a Chair or Secretary of a meeting, Member of a Board of Directors or the solicitor advising them, Nathan's Company Meetings is a must-have guide to ensure that you effectively manage the many corporate governance issues that can arise at Board and especially Shareholder meetings. 

What's New in the 8th Edition?

• Strategic tips for contentious board and shareholders' meetings
• Relevant updates to the Canada Business Corporations Act (CBCA)
• Expanded commentary
• an updated and easy-to-use Table of Concordance to other provincial Corporations Acts so you can easily compare and contrast jurisdictions

About the Author

Hartley R. Nathan, Q.C. is a senior member of the Corporate/Commercial Group at Minden Gross LLP in Toronto and is designated as a Certified Specialist (Corporate and Commercial Law) by the Law Society of Upper Canada. His practice concentrates on corporate commercial law, with an emphasis on corporate governance matters and corporate meetings.

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

Published December 2011

Implementing Estate Freezes provides expert, yet highly practical guidance on implementing estate freezes. The author, David Louis, C.A., LL.B. of Minden Gross LLP., is one of Canada's most respected tax commentators. It's an essential addition to the library of all estate planners!

Topics covered:

• Transferring Assets
• Internal and Holding Company Freezes
• Corporate Estate Freezes – Technical Issues
• Alternative Methods and Variations
• Capitalization Considerations and Shareholders Provisions for Estate Freezes
• Estate Freeze Work Sheets
• Section 85 Basics
• Valuation Issues
• Use of a Trust to Hold Common Shares
• Checklist for Section 85 Rollovers
• Control of the Corporation
• Paid-up Capital
• Section 86 Freezes
• Section 51 Freezes
• Stock Dividend Freezes
• Personal, Trust, and Corporate Attribution Rules
• Distributions from a Family Trust
• GAAR
• 'Melts', 'Thaws', 'Gels', and 'Refreezes'
• Shareholders' Agreements
• Redemption Rights
• Retraction Rights
• Family Law Issues
• Accounting Considerations

Features include:

• An appendix containing an extensive case study, "Inter Vivos Trusts - Current Tax Issues", that highlights potential complications, not only with regard to income tax, but also with regard to family law, trust law, corporate law, and cross border taxation issues
• Diagrams, charts, checklists, and precedents that will be valued by both novice and seasoned practitioners alike

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When you need a quick answer to a securities question, turn to Fundamentals of Securities Regulation. Loss and Seligman have distilled their authoritative 11-volume treatise, Securities Regulation, into one convenient volume, offering expert analysis of every significant aspect of securities law including:

• Primary liability under 10(b), insider trading
• Sanctions
• Disclosure requirements
• Rules and forms for offerings
• SEC reporting
• Forward-looking statements
• Class action suits
• Bespeaks caution cases
• ADR in securities disputes
• And more

The 5th edition covers recent developments such as the Sarbanes-Oxley Act and impact on federal securities rules and regulations, amendment and interpretation of the SEC's Management Discussion and Analysis, new insider trading rules, recent global research analyst settlements and ensuing SEC, NYSE and NASD rules and more.

To facilitate more detailed analysis, its 14 chapters parallel the organization of the full treatise, and extensive cross-references show you exactly where to turn. Find the answers to your securities law questions quickly with this sensible volume.

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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

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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.

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Bonus Feature
Your purchase includes a FREE eBook!

What's an eBook?
An eBook is a digital version of a conventional printed book. Portable and perfect for your office or home, the eBook is easy to access from wherever your business may take you. Adobe Digital Editions is a highly recommended free download eBook program designed to view and keep your eBooks organized and centralized.

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Published: December 2014

Get the most practical and helpful guide for completing and preparing real estate documents in Ontario. Document Registration Guide, 16th Edition has everything you need and is an essential reference for your day-to-day real estate practice.

An indispensable resource for real estate practitioners, this new and updated edition provides you with a concise and convenient overview of real estate law in Ontario, including transfers, charges, discharges, estate conveyancing, powers of attorney, liens, and electronic registration.

What's new:

• Fillable forms: Using these new fillable forms, customers can cut and paste clauses from numerous precedents to create their own printable and saveable PDF documents. Fillable forms include Transfer/Deed of Land; Charge/Mortgage of Land; Discharge of Charge/Mortgage; Document General; and Schedule*
• A section on the benefits associated with multi-party Document Registration Agreements that govern closing procedures in the electronic registration system where registration of documents such as Transfers can occur remotely
• A section on the formation and organization of condominium corporations, including the creation, by-laws and rules, annual meetings, nominations of directors, and procedures for the turnover board
• Updated case annotations for certificates of pending litigation, construction liens, Ontario New Home Warranties, and transfers between affiliated corporations

About the Author
Rose H. McConnell, B.Sc., LL.B. is the senior editor of the Ontario Real Estate Law Guide, and the British Columbia Real Estate Law Guide, both published by Wolters Kluwer Limited.

About the Contributor
David Eveline practices exclusively in the area of Commercial Real Estate at Pallett Valo L

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Corporate governance continues to be a very hot topic, as directors’ actions and omissions come under increasing scrutiny from regulators, stakeholders, the media, and observers.

The 5th Edition of Directors’ Duties in Canada is a completely updated and enhanced, practical guide to what directors’ duties are, best practices in discharging those duties, and how directors can protect themselves from embarrassment and liability.

The book includes consideration of:

• Directors’ duties in the context of public and private companies, Crown corporations, and not-for-profit organizations
• Directors’ duties with respect to employment laws, pension plans, and mutual funds
• Risk management issues, including financial and operational, information technology, intellectual property, insolvency, environmental, and social media risks
• Proxy contests, including consideration of why they begin, how to avoid them, how to prepare for them, and how to fight them to win
• How to build a great board, and what a director candidate should consider before accepting an invitation to join a board
• Shareholder rights plans (poison pills) and other defensive tactics, and directors’ responsibilities generally in the context of hostile takeover bids
• Special committees and how to operate them effectively
• Director-level considerations in corporate finance • what corporate social responsibility means to and for directors today
• Internal investigations and how to conduct them
• The roles of the corporate secretary and of minutes in the governance and director protection process
• Actionable precedents, including sample board and committee mandates, key governance policies, and board evaluation templates
• Best practices for directors in determining to join or resign from a board, in obtaining satisfactory indemnification, and directors’ and officers’ insurance

 

About the Author
Barry Reiter’s practice focuses on corporate finance, development, and governance.

Barry advises boards, directors, and management on governance issues. As Chair of the Bennett Jones LLP Corporate Governance and Director Protection Practice, he is an experienced director and has chaired boards and a variety of board committees. Formerly a law professor at the Faculty of Law, University of Toronto (1974-1982) and recognized as one of Canada’s 100 Most Creative Lawyers, Barry has published books and articles on corporate governance, advisory boards, joint ventures, contracts, real estate, and the legal process.

Bennett Jones LLP has over 400 legal professionals in the Calgary, Toronto, Edmonton, Ottawa, Beijing, Dubai, and Abu Dhabi offices. Their professional practice encompasses virtually every sector of business, industry, and government.

 

Includes

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Key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors

Death of a Taxpayer offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer.

Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning and income tax compliance, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors.

Topics include:

• The tax treatment on death of income from rights and things, periodic payments, refund of premiums from RRSPs, etc.
• The tax treatment of capital property at death
• Rollovers to spouses, common law partners and qualifying trusts
• Special issues regarding partnerships and farm property
• Taxa

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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.

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

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
  • Key

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Introducing the 4th edition of The Advisor’s Guide To Business Succession Planning, a truly comprehensive guide that features all the information youneed to give your clients the advice they need.  Co-authored by Malcolm Scarratt and James Kraft, two leadingbusiness succession and estate planning specialists, this popular guide focuses on all the important topics – from legal, tax, insurance and financial implications to personal and emotional issues that may be involved throughout the planning process.  In The Advisor’s Guide To Succession Planning, you will learn all about: Getting started Insurance Family owned-businesses Succession planning for the advisor Small business gains and exemptions Identification of appropriate buyers Business valuation Determination of clients’ key motivators Circumstances of sale, such as retirement, disability or death.  The 4th edition reflects new market realities. Expanded and updated, the new edition of The Advisor’s Guide To Business Succession Planning takes everything a step further. It includes valuable information on: New options for buyout structures due to changes to the dividend taxation rules Finding creative financing alternatives due to market volatility and changing lending practices by banks  ‘Escape Hatch’ planning.   What’s more, the 4th edition features a new section that helps answer the question: Am I better off retaining ownership? Plus, it includes an expanded chapter focused on the Advisor’s own practice. There is even a handy Business Succession Planning Checklist that will make the planning process much easier. Order your copies today.

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 edi 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 edi Transfer Pricing: Rules, Compliance and Controversy – U.S. (3rd Edition) By www.cch.ca Published On :: Mon, 01 Nov 2010 09:25:28 GMT Available: August 2010 Authors: Marc M. Levey J.D., Steven C. Wrappe J.D., CPA Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is authored by leading experts in the transfer pricing scene. Throughout the book, the authors cover all aspects of transfer pricing relevant to the practitioner, starting with general legal principles and apportionment methods, then moving on to more specific subjects such as transfers of tangible vs. intangible goods and the impact of e-commerce and U.S. customs on transfer pricing, and finally exploring highly practical matters like procedural strategies and post-examination procedures.   The book's practical coverage and approach include: Comprehensive analysis of the U.S. rules, case law and guidance on  transfer pricing for tangible   goods, intangibles, and services Complex cost-sharing planning principles, including buy-in Cutting edge e-commerce transfer pricing issues U.S. penalty and documentation rules Documentation with checklists, questionnaires and model report U.S. penalty rules compared to those of other important countries Overlap between transfer pricing and Customs valuation issues Customs ruling based on an APA In-depth, step-by-step analysis of the favored approach to transfer pricing controversy, including: Developing a substantive/procedural strategy (with detailed flow-chart) Preparing for examination Identifying post-examination opportunities to resolve the dispute Special appendices provide a variety of "practice tools" designed to facilitate the understanding of the IRS' provisions and their translation into action, e.g., IRS forms, tables and charts of relevant cases, and comparisons of international transfer pricing rules within particular contexts.   Table of Contents  Chapter 1 - Introduction Chapter 2 - General Principles of Code Sec. 482 Arm's length standard Best method rule Comparability Arm's length range Determination of true taxable income Collateral Adjustments Transfer pricing and non-recognition provisions Blocked income Chapter 3 - Methods for Transfers of Tangible Property Comparable uncontrolled price method (with cases applying this method) Resale price method Cost plus method Cost-plus method Comparable profit method Profit split method Unspecified methods Chapter 4 - Methods If you would like more details about this product, or would like to order a copy online, please click here. Full Article edi Understanding the Taxation of Partnerships, 6th Edition By www.cch.ca Published On :: Mon, 20 Nov 2006 13:04:27 GMT Understanding the Taxation of Partnerships is now available online. Use your online subscription to:  Search research content instantly Access your applicable CCH subscriptions; all integrated Save research to your electronic client files Enjoy access virtually anywhere Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle. The sixth edition of this indispensable reference is a complete guide to understanding Canadian income tax rules including important developments in case law and administrative practice affecting partnerships. This edition has been updated to include: changes to the Canada–US treaty that have affected the use of partnerships in cross-border planning; the SIFT partnership rules; recent cases that have implications for partnerships; and additional material on partnerships in the foreign affiliate context. Other topics covered include: how partnerships differ from joint ventures and other entities; computation of partnership income; the "at-risk" rules; transfers of property to and from partnerships, and other reorganizations involving partnerships; professional partnerships; and partnerships in the international context. The 6th Edition is current to September 30, 2010. If you would like more details about this product, or would like to order a copy online, please click here. Full Article edi The Canadian SR&ED Tax Incentives Handbook, 2nd Edition By www.cch.ca Published On :: Fri, 24 Jun 2011 16:14:27 GMT The Canadian SR&ED Tax Incentives Handbook shows you how to take full advantage of one of the most generous R&D tax incentive programs in the world. Every year, the Canadian government awards up to $4 billion in cash refunds and tax credits for Scientific Research and Experimental Development (SR&ED). The Canadian SR&ED Tax Incentives Handbook provides accountants, tax experts, lawyers, scientists and technologists with practical tools that assist in the management of SR&ED programs in order to realize the greatest tax advantage. Author Lucie Bélanger, of the accounting firm PricewaterhouseCoopers, provides comprehensive commentary on all matters, including: Eligibility of activities and expenditures for the SR&ED program How to identify SR&ED activities in commercial projects Management and documentation of SR&ED projects The review of SR&ED contracts by tax authorities New CRA administrative policies Recent changes to the Income Tax Act The Canadian SR&ED Tax Incentives Handbook includes practical examples, summaries of recent court decisions, keys to identifying SR&ED activities, and case studies by sector. Although comprehensive in its coverage and references, it offers practical strategies and tactics covering the most common SR&ED issues. Written by practitioners for practitioners, this essential guide provides the answers you need to ensure SR&ED planning is accurate, complete, efficient and by the rules. Topics include: Eligible SR&ED activities as defined in the law Excluded activities Common practice Tribunals and the concept of SR&ED The CRA’s interpretation of the concept of experimental development Issues with respect to the eligibility of the activities SR&ED projects and business projects Fundamental and applied research Industrial research Experimental development projects within business projects Research and development of products and processes Strategic development of products and processes Innovation and business strategy Introduction of new technologies and development of products and processes Purchases of technology, know-how or SR&ED results Purchase, development and improvement of production equipment Projects involving industrial control and automation Moulds and tools Eligible experimentation activities and trial runs Software development Documentation If you would like more details about this product, or would like to order a copy online, please click here. Full Article edi Preparing Your Trust Tax Returns™, 2015 Edition By www.cch.ca Published On :: Thu, 06 Nov 2008 09:52:32 GMT For multi-user pricing and all other product inquiries, please call Customer Service at 1 800 268-4522 Preparing Your Trust Tax Returns is updated annually and provides the most current, detailed information available. The commentary provided is practical in nature and addresses substantive income tax issues relating to trusts and beneficiaries and that are relevant to the reporting requirements. Features & Coverage: Context-sensitive links from Taxprep and Cantax software to the commentary in the online formats Saves you time by putting search at your finger tips More topics in detail than any other guides available Easy-to-understand format lets you find what you need References to CRA documents, legislation and cases Recognized as the industry standard by tax professionals across Canada, the Preparing Your Tax Returns series provides total coverage and thorough examination of all rules and interpretations for income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to all of your challenging questions, it’s indispensable during your T3 season. Table of Contents: Chapter 1 - Introduction What is a Trust? Basic Types of Trusts Determining Whether a Trust Exists Parties to a Trust Purpose Trusts and Charitable Purpose Trusts Chapter 2 - Filing a Trust Income Tax Return and Related Matters Filing Requirements Payment of Tax Penalties Assessments, Objections and Appeals Taxpayer Relief Provisions Other Considerations Chapter 3 - Identification: Types of Trusts Testamentary Trusts Inter Vivos Trusts Chapter 4 - Total Trust Income Total Trust Income (“Step 2" on T3 return) Capital Gains and Losses Pension Income Dividends from Taxable Canadian Corporations Foreign Investment Income Other Investment Income Business, Farming, Fishing, and Rental Income NISA Fund No.2 < If you would like more details about this product, or would like to order a copy online, please click here. 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