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Synthetic biology could enable bioweapons development

A new National Academies report names and classifies the kinds of biological weapons that could emerge from techniques like CRISPR gene editing and DNA synthesis




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U.S. report proposes lower safe level for perfluorochemical exposure

ATSDR daily dose numbers for PFOS and PFOA are one-tenth those of EPA




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Winning at a chemistry innovation contest in Sweden

Technologies for wastewater treatment and glycidol production among winners at second annual competition




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Some Chinese power plants may underreport sulfur dioxide emissions

Data from air pollution monitors don’t jibe with satellite measurements




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Europe sweats over CO<sub>2</sub> shortage

Production at Coca-Cola is interrupted as hot weather drives surge in demand




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Chemists Celebrate Earth Week spreads awareness about the environment

On its 15th anniversary, ACS outreach program expands to a weeklong celebration




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U.S. EPA lowers lead dust exposure levels




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Honeywell and Chemours ask U.S. Supreme Court to hear appeal in HFC case




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Trump’s tweets prompt Pfizer to postpone drug price hikes

The president deemed the price rollback a victory, but industry watchers say Pfizer could benefit in the long run




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Footwear feats




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Molecule from fungi might whack weeds

Genome scan turns up aspterric acid, which has a new mode of herbicidal action




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Empowering a sustainable world

These members of the new guard of scientists are using systems thinking to make green chemistry mainstream




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Making molecular movies at Europe’s powerful X-ray laser facility

Although some kinks are still being worked out, the European XFEL is now giving researchers an unprecedented view of the inner workings of molecules and materials




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What’s ice cream, and why do we scream for it?

Innovations in food science continually improve on this classic sweet treat




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Broker’s call: Bandhan Bank (Overweight)

JP Morgan Bandhan Bank (Overweight)CMP: ₹Target: ₹330We upgrade Bandhan Bank to Overweight following sharp underperformance year-to-date (-52 per cent




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All about the A13 Bionic chip powering the iPhone 11

Apple says the A13 Bionic was the most power-efficient chip it's ever made -- it needs 40 per cent less power than the previous chip in the Apple Bionic series to perform the same tasks as the previous phones, says Devangshu Datta.




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New Creta gets 14K bookings in 2 weeks

Offering buyers a car that meets their aspirations & lifestyle needs, the Creta became a style icon.The Creta, which was officially launched on Monday, is a global model, created with an investment of more than Rs 1,000 crore.




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Volkswagen Ameo is a well-built car and fun to drive

The main USP of the Volkswagen Ameo lies under the hood and that's the 1.5-litre diesel engine, which comes with a 7-speed DSG.The Volkswagen Ameo, however, is likely to be discontinued soon because it won't be upgraded to meet the new BS6 norms and the sales volumes also don't justify keeping the car on the assembly line, which is why Volkswagen updated the Polo and Vento recently but gave the Ameo a miss.




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Will Power

Will Power summarizes the various issues affecting estate administration in Canada, from funeral arrangements to the final passing of accounts. This newsletter contains feature articles written by practitioners, as well as case summaries and a legislative update.


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




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Regulation of Securities: SEC Answer Book, 3rd Edition

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.




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CCH Workflow - powered by XCM

CCH Workflow - powered by XCM is a complete workflow management system that empowers you to manage all types of work firm-wide, within all departments and across multiple offices.

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




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Canadian Wealth Management Guide

Making it easier to provide your clients with practical guidance

Canadian Wealth Management Guide is a comprehensive resource that delivers practical strategies and tactics for maximizing wealth while minimizing tax exposure for individuals, private companies and public corporations.

What sets it apart is that it is written for the investor using everyday language. It explains clearly how tax laws affect individuals and businesses so that you can incorporate text from the guide directly into your correspondence with clients. The focus is on the practical rather than the theoretical, making it easier for you to explain to clients how the law applies to them.

The guide makes it quick and easy to find the information you need and is updated quarterly. Commentaries incorporate statutory law, case law and practical discussions, all the while discussing the technical aspects of the topic. Topics include:

  • RRSP tax planning strategies
  • "First Time" Home Buyers' Plan
  • RRSP maturity options
  • Income splitting
  • Education planning
  • Family tax planning
  • Taxation of alternatives
  • Professional corporations
  • Employee equity investments
  • Retirement compensation
  • Employee loans
  • Life insurance
  • Immigration
  • Emigration
  • The principal residence
  • Self employment, self incorporation
  • Business succession issues
  • Year-end tax planning
  • Marriage
  • Separation and divorce
  • Planning for disabled persons
Bonus features:
  • Wealth Management Times newsletter, providing up-to-the minute coverage of the latest issues
  • All relevant CRA Interpretation Bulletins and Information Circulars
  • Free training and technical support

Wolters Kluwer CCH research subscriptions deliver the most timely, relevant and reliable tax information and commentary to Canada's tax professionals, significantly reducing research time.





Professionals who subscribe to the Canadian Wealth Management Guide also find these publications instrumental to their practice:


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Archived Webinar – Taxation of Private Businesses

Webinar information current as of February 25, 2008.

Recent tax changes, including declining corporate tax rates, eligible dividends and an increasingly vigilant Revenue Agency have changed the ground rules for the taxation of private companies and their owner-managers. Because of new tax planning opportunities and traps, practitioners who simply follow past practices risk missing out on important tax planning opportunities – and may be putting their clients in tax jeopardy.

Audience: Advisors who want an overview of the key strategies that should be considered for Canadian-controlled private corporations and their shareholders should not miss this session.

AGENDA

Recent Developments in Remuneration - Robert Korne, BCF, Montreal and Quebec
  • Declining Corporate Tax Rates and Eligible Dividends
  • Integration: Bonuses Revisited
  • Rethinking RRSPs for the Owner/Manager
Maximizing the Capital Gains Exemption - Michael Goldberg, Minden Gross LLP, Toronto
  • Presale and Ongoing Purification Structures
  • Crystallization Strategies
  • Tax Effective Structures
  • The Section 84.1 Trap
Maximizing Low Rate Income - Ray Hupfer, McLennan Ross LLP, Calgary and Edmonton
  • Issues in Respect of “Association”
  • Benefits of Separating Businesses
  • Partnership Structures
  • Consulting Business Opportunities
Potpourri of Tips and Traps - William Cooper, Boughton Law Corporation, Vancouver
  • Asset Sales Trump Share Sales
  • Simplifying the Business Sale
  • Rethinking the Personal Services Business Rules
  • Trouble with Trusts
  • Tax Reporting Traps

This webinar will be presented by five tax specialists from the MERITAS Canada Tax Group.

David Louis LLB, CA has 30 years of experience in income tax matters, including personal, corporate, international, and estate planning, focusing largely on entrepreneurs.



Michael Goldberg LLB has been working with his clients and their advisors to assist them with their corporate, estate, personal and international tax planning needs.




William Cooper LLB, CGA has a broad range of experience in tax and corporate finance, including senior financial positions with a multinational forest products company.



Raymond Hupfer LLB, CA focuses on taxation matters, purchase and sale of businesse

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




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Archived Webinar – In-Depth Dividend Taxation

Webinar information current as of November 21, 2007.

On June 29, 2006, draft legislation was introduced to lower the income tax rate on large corporation dividends received by Canadians. The objective is to eliminate the double taxation of large corporation dividends and so to make these investments more attractive relative to income trusts and other investments. This webinar will deal with some of the issues arising from this proposed legislation.

Audience: Public practice accountants, tax preparers, lawyers – anyone who advises clients (personal and/or corporate) on taxation matters.

AGENDA

  1. Overview of the rules
  2. Two new tax accounts:
    1. GRIP (general rate income pool)
    2. LRIP (low rate income pool)
  3. Change of status:
    1. CCPC to non-CCPC
    2. Non-CCPC to CCPC
    3. Amalgamations and winding-ups
  4. Eligible dividends
  5. Excessive eligible dividends:
    1. Anti-avoidance rule
    2. Election to treat part as a non-eligible dividend
  6. Bonus vs. dividends
  7. Interaction with RDTOH
  8. Sale of assets vs. shares – How do these rules affect the decision?
  9. Impact on post-mortem planning
  10. Impact on holding company structures and estate freezes
  11. How to structure share capital to stream eligible dividend payments
  12. Impact on income splitting
  13. Impact on corporate-owned life insurance

This webinar will be presented by three tax specialists from Aird & Berlis LLP.

Jack Bernstein LLB is the senior tax partner and chair of International Tax Practice at Aird & Berlis LLP. He is a member of the firm’s Tax Group and Tax Litigation Group, as well as the Mergers and Acquisitions Team.
Barbara Worndl LLB has been a partner with Aird & Berlis LLP since 1988. She is practice group leader of the firm’s Tax Group. Barbara’s practice is focused on income tax with an emphasis on corporate and partnership taxation.
Andrew Nicholls LLB joined Aird & Berlis LLP in 1999. He is a partner and a member of the firm’s Tax Group. Andrew’s tax practice focuses on income tax in the areas of derivatives, corporate and international tax.

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




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Archived Webinar – GST Update

This webcast was recorded on March 5, 2008

The purpose of GST Update is to inform Canadian businesses of some of the more significant GST developments including recent legislative changes, CRA administrative policy developments, and recent GST jurisprudence. Through participation in this seminar, registrants will receive timely information on current issues and practical advice in dealing with day-to-day GST issues.

GST Update is intended for tax directors and corporate controllers responsible for GST compliance and planning initiatives.

Agenda

  • GST Rate Reduction
  • ITC Documentation Requirements & GST Registry
  • Corporate Reorganizations (GST Tips & Traps)
  • Hot Audit Topics
  • Standardized Accounting & Voluntary Disclosures
  • Case Law Update on Financial Services
  • Excise Tax & Insurance Premiums

The Speaker
Brent Murray is a partner in Wilson & Partners LLP, an independent tax law firm affiliated with PricewaterhouseCoopers LLP, whose practice focuses exclusively on commodity tax, customs and related matters including Goods and Services Tax (GST), Provincial Sales Tax (PST) and related cross-border matters. He has authored numerous articles and papers on commodity tax matters including conference papers for the Canadian Tax Foundation, Canadian Bar Association and CICA Commodity Tax Symposium and is a regular contributor to the GST Monitor and GST & Commodity Tax.

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




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Archived Webinar – Cross-Border Tax Update

This webcast was recoreded on March 26, 2008

Cross-Border Tax Update will discuss a number of changes affecting Canadian tax laws that have recently been enacted or that are expected to come into force in 2008 and will have a significant impact on cross-border taxation.

This webinar is intended to provide valuable updates to those with at least an intermediate understanding of cross-border tax issues including those working in private practice and those working in-house.

Agenda

  • Updates regarding the protocol to the Canada-U.S. Income Tax Convention
  • The elimination of withholding tax on interest paid to non-residents
  • Changes to the Canada Revenue Agency policy regarding amalgamations and non-residents
  • The status of the foreign investment entity/non-resident trust rules
  • Developments in the area of transfer pricing

The Speakers
Jules Lewy, LLB, is a Fraser Milner Casgrain LLP partner who focuses on all aspects of taxation, including corporate, international, and personal tax law, and frequently provides business and tax advice to owner-managed businesses, including advice on corporate reorganizations, acquisitions and divestitures.

Duane Milot, LLB, is a Fraser Milner Casgrain LLP lawyer whose practice focuses on general corporate income tax law for both domestic and international tax issues, and represents taxpayers in disputes with the Canada Revenue Agency and provincial tax authorities.

Christopher Steeves, LLB, is a Fraser Milner Casgrain LLP partner who practices tax law with particular expertise in the area of corporate restructurings and acquisitions involving Canadian businesses.

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




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Estate and Retirement Planning Answer Book, 2012 Edition (U.S.)

Available: September 2011 

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

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

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




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California Sales and Use Tax Answer Book 2011

Available: September 2011

The California Sales and Use Tax Answer Book provides extensive citation to important case and statutory law. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax.

The California Sales and Use Tax Answer Book provides coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

CONTENTS:

Chapter 1 Overview of Sales and Use Taxation
Chapter 2 Constitutional Principles Impacting State and Local Taxation
Chapter 3 Sales Tax
Chapter 4 Use Tax
Chapter 5 Exclusions from Gross Receipts/Sales Price
Chapter 6 Special Treatment Afforded to Various Business Activities
Chapter 7 Vehicles, Vessels and Aircraft
Chapter 8 Exemptions
Chapter 9 Other Exemptions
Chapter 10 Subjects of Sales and Use Taxes
Chapter 11 Permits, Security and Tax Rates
Chapter 12 Returns and Payment
Chapter 13 Records and Audits
Chapter 14 Assessment and Appeals
Chapter 15 Penalties and Interest
Chapter 16 Refunds and Credits
Chapter 17 Court Actions and Related Matters
Chapter 18 State Tax Collection Procedures
Chapter 19 Organization of State Sales and Use Tax Administration

Table of Authorities
Table of California Revenue and Taxation Code Sections
Table of Cases
Index

 

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




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Fair Value Measurements Answer Book (2011)


Fair Value Measurements Answer Book (formerly the FAS 157 Answer Book) is the most comprehensive and authoritative resource for getting quick and accurate information about the adoption, planning, and implementation of ASC Topic 820's fair value measurement standards.

Includes all the ASC Topic 820 support materials you need to remain in compliance with all requirements, including common Q&A's, helpful practice aids, official FASB documents, and sample SEC filings.

Related Books:

 

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




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Estate and Retirement Planning Answer Book, 2012 Ed. U.S.

Available: September 2011

Author: William D. Mitchell, J.D.

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

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

Related Books:

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




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Sales and Use Tax Answer Book (2012)

Available: November 2011

Provides extensive citation to important case and statutory law. Forty-five states and the District of Columbia impose a sales tax on the retail sale of tangible personal property and selected services. In addition, there are 7,500 cities, municipalities, towns, school districts, counties, and other special taxing districts that levy sales and use taxes. The varying rates, the changing jurisdictional boundaries, the different tax bases, and the often inconsistent and contradictory interpretations of similarly worded statutes are all covered. The book also includes a chapter on sales tax reforms, particularly the Streamlined Sales Tax and a chapter on the gross receipts taxes recently enacted in several states.

The 2012 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

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

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




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1120S Express Answers (2012)

Updated annually, this spiral-bound resource helps you prepare Form 1120S tax returns – with practical, plain-English guidance.  It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.Preparers will benefit from:


Preparers will benefit from:

  1. Compliance oriented, line-by-line approach,
  2. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
  3. New rules and form changes highlighted.
  4. Charts and tables summarizing important concepts, facts and figures
  5. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
  6. References to U.S. Master Tax Guide paragraphs.

Related Books:

 

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




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1041 Express Answers (2011

CCH's 1041 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare fiduciary income tax returns. Updated annually, 1041 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1041 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return.

Preparers will benefit from:

  • Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions.
  • Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
  • New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the 1041 return and can help your clients take advantage of new tax law changes to maximize their tax-saving opportunities and avoid pitfalls.
  • Highly visual, two-color presentation, making it it faster and easier to find the information you need.
  • Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.
  • Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
  • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.
  • Detailed topical index, including references to everyday practice terminology, point you to the answers you need.
  • Handy tabbed divider section help you instantly identify the area you're looking for at a glance.

CONTENTS:

Tab 1:  Filing Issues

Tab 2:  Form 1041

Tab 3:  Income In Respect of a Decedent

Tab 4:  Business Income (or Loss)

Tab 5:  Farm Income (or Loss)

Tab 6:  Rents, Royalties, Partnerships

Tab 7:  Schedules A--Charitable Deduction and B--Income Distribution Deduction

Tab 8:  Schedule G--Tax Computation and Other Information

Tab 9:  Schedule I--AMT

Tab 10:  Schedule D--Capital Gains and Losses

Tab 11:  Schedule J--Accumulation Distribution

Tab 12:  Depreciation, Depletion, Amortization

Tab 13:  Schedule K-1

Tab 14:  Modification and Termination

Tab 15:  State Tax Information

Tab 16:  Index 

With CCH's 1041 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips!

1

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




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1065 Express Answers (2012)

Available: December 2011

Updated annually, this spiral-bound resource helps you prepare Form 1065 tax returns - with practical, plain-English guidance. It is designed specifically for anyone who needs a ready answer to questions that arise while preparing the return.

Preparers will benefit from:

  1. Compliance oriented, line-by-line approach.
  2. Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
  3. New rules and form changes highlighted.
  4. Charts and tables summarizing important concepts, facts and figures.
  5. Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
  6. References to U.S. Master Tax Guide paragraphs.
Related Books:

 

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




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1065 Express Answers (2011

Available: November 2010

CCH's 1065 Express Answers is the ideal quick-answer tool for busy tax practitioners who prepare partnership tax returns and the partner's Schedule K-1. Updated annually, 1065 Express Answers is a spiral-bound resource that helps practitioners prepare Form 1065 tax returns quickly, easily and accurately - with practical, plain-English guidance that clearly explains the rules and procedures that the preparer needs to know to correctly complete the required tax forms. It is designed specifically for busy tax practitioners who need a ready answer to questions that arise while actually preparing the return.

Preparers will benefit from:

  • Compliance oriented, line-by-line approach, so you can quickly get the help needed while completing the return and answering client questions.
  • Plain-English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply.
  • New rules and form changes highlighted, so you can be confident that you're aware of new developments that may affect the partnership return and can help your clients take advantage of new law changes to maximize their tax-saving opportunities and avoid pitfalls.
  • Highly visual, two-color presentation, making it faster and easier to find the information you need.
  • Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.
  • Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
  • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.
  • Detailed topical index, including references to everyday practice terminology, point you to the answers you need.
  • Handy tabbed divider section help you instantly identify the area you're looking for at a glance.

CONTENTS:

  • Form 1065--General Information
  • Income and Deductions
  • Schedules A and B
  • Schedule K
  • Schedules L, M-1, M-2 and M-3
  • Schedule D
  • Partner’s Schedule K-1
  • Allocation Rules
  • Partnership Formation
  • Depreciation
  • Transfers of Interest
  • Death or Retirement of a Partner
  • Terminations, Mergers and Divisions
  • Real Estate Partnerships
  • LLCs, LLPs and LLLPs
  • State Tax Information
  • Election Statements
  • Form 1065 Checklist
  • Index

1065 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading

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




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1040 Express Answers (2011

Available: November 2010

1040 Express Answers is a spiral bound quick-reference guide that will help you and your staff prepare 1040 tax returns quickly, easily and accurately - with practical, plain-English guidance that makes complex rules and exceptions easy to understand.

You'll benefit from...

  • Form-oriented organization presented the way you work - line-by-line, right down the return.
  • Plain English guidance, making the complex rules (and exceptions to the rules) easier to understand and apply.
  • New rules and form changes highlighted, so you can ensure your clients take advantage of new law changes to maximize tax-saving opportunities and avoid pitfalls.
  • Two-color format, making it fast and easy to find the information you need.
  • Charts and tables summarizing important concepts, facts and figures to save you time when you need it most.
  • Quick-reference icons which identify Cautions, Examples, Planning Pointers, and Gray Areas to alert you to must-know information.
  • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic.

With CCH's 1040 Express Answers, you'll speed through tax season, with concise and reliable answers right at your fingertips! 

1040 Express Answers includes one free copy of CCH's bonus Top Federal Tax Issues for 2011 Course, which examines the top new tax issues practitioners will face in the coming year (grading fee additional).

CONTENTS:
Tab 1        Form 1040
Tab 2        Schedules A and B
Tab 3        Schedules C, F and SE
Tab 4        Schedule D and Form 4797
Tab 5        Schedule E: PALs and At-Risk Rules
Tab 6        Form 2106
Tab 7        Form 4562: Depreciation
Tab 8        Cars and Listed Property
Tab 9        Social Security and Retirement Planning
Tab 10      Tax Credits and AMT
Tab 11      Estimated Payments/Penalties/Amended Returns
Tab 12      Tax Representation Issues and Filings
Tab 13      Family and Education
Tab 14      Estate Planning
Tab 15      State Tax Information
Tab 16      Developments and Planning Tools
Tab 17      Tax Tables
Tab 18      Index

Related Books:



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1041 Express Answers (2012)

Available: July 2011  

Updated annually, 1041 Express Answers is a spiral-bound resource that helps tax practitioners who prepare fiduciary income tax returns.  

  • Compliance oriented, line-by-line approach, so you can quickly get the help you need while completing the return and answering client questions.
  • Plain-English guidance, making the complex rules (and exceptions to the rules) easy to understand and apply.
  • New rules and form changes highlighted,
  • Highly visual, two-color presentation, making it faster and easier to find the information you need.
  • Charts and tables summarizing important concepts, facts and figures
  • Quick-reference icons associated with key features, such as Cautions, Examples, Planning Pointers, and Gray Areas, are used throughout to alert you to must-know information.
  • References to U.S. Master Tax Guide paragraphs, where you can find additional information on each topic discussed.

Related Books:



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Wolters Kluwer CCH - TAX Accounting - CCH Accountants' Suite

About the CCH Accountants' Suite

Welcome to the CCH Accountants' Suite - the most comprehensive suite of intelligently integrated tools for accounting professionals.

This fully integrated suite of products includes market-proven applications that deliver the ultimate in office productivity.

Make the move to the paperless office today!
  CCH Accountants' Suite Brochure

Select a suite application to learn more about what the product can do for you and your firm:


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Why Financial Planning is Important to Accountants Archived Webinar 2012

This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This first webinar covers:

  • Why accounting professionals should be providing financial planning
  • The revenue opportunities
  • The benefits for clients and the Accountant
  • Finding the right fit – in-house resource or partnering with an external financial advisor.
  • The challenges of launching financial planning services

Part Two:
Best Practices in Financial Planning for Accountants Archived Webinar 2012

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




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Sales and Use Tax Answer Book (2015)

Authors: Bruce M. Nelson, MA, CPA; James T. Collins, J.D.; and John C. Healy, MST, CPA

The 2015 edition of the Sales and Use Tax Answer Book continues to provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

A free link to the online version (PDF) of the Multistate Corporate Tax Course 2015 for CPE will be included.

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

9780808038986   7" x 10"    594 pages

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Sales and Use Tax Answer Book (2014)

Authors:  Bruce M. Nelson, MA, CPA; 
                 James T. Collins, J.D.; and 
                 John C. Healy, MST, CPA

Provide coverage of topics such as subjects of sales and use tax, taxable persons, taxable transactions, interstate and extraterritorial transactions, constitutional issues and the latest updates on the Streamlined Sales Tax. Also included are case summaries which cover such areas as statistical sampling methodology, nexus, collection of sales tax by remote sellers, sales tax and the requirements of the commerce clause, sales made through independent contractors or brokers, sales and use tax in internet/electronic commerce, collection of use tax by a remote seller and minimum contacts requirements for out-of-state retailers.

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

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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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New York Sales & Use Tax Answer Book (2013)

All facets of sales and use tax are addressed, from the developing issues of what creates constitutional “nexus” and how the tax applies to e-commerce, to the more technical questions of what exemptions and credits are provided for; what obligations are imposed on vendors for registering, reporting, collecting and remitting tax, and how tax may determined and assessed on audit. This book goes beyond summarizing the relevant statutory and regulatory language, by providing extensive “Planning Points,” offering practical insight on the application and interpretation of sales and use tax rules.

Chapter 1. Overview and Definitions
Chapter 2. Taxable Transactions
Chapter 3. Exemptions
Chapter 4. Exempt Organizations
Chapter 5. Use Tax
Chapter 6. Collection of Tax
Chapter 7. Vendor Obligations
Chapter 8. Refunds & Credits
Chapter 9. Assessment & Review
Chapter 10 Sales Tax Audits
Chapter 11 Penalties & Interest
Chapter 12 Bulk Sales
Chapter 13 Nexus & E-Commerce
Chapter 14 Contractors
Chapter 15 Industrial Development Agencies
Chapter 16 New York City Sales Tax

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Kluwer IP Law.com / Manual IP Online


Kluwer IP Law contains over 75 authoritative commentaries, as well as a vast collection of case law, legislation and news. Moreover, it includes the Manual of Industrial Property for many known as the Brown Books. Covering Patent, Trademark and Copyright Law, Kluwer IP Law is a complete research tool built to ensure the success of your practice.

With Kluwer IP Law Online, you can access all three modules:

  1. MANUAL IP - The Brown Book online: The information service for worldwide IP. Includes registration procedures, changing regulations and more. 
  2. PATENT LAW - One resource for authoritative content, practice tools and the latest patent news across Europe.
  3. COPYRIGHT & TRADEMARK LAW - Compare copyright law and trademark litigation matters by jurisdiction. Includes legislation, case law and commentary.

Features & Benefits:
- Exclusive content provided by award-winning law firms and highly esteemed authors
- Save time on research with a single resource
- Overview of recently added materials
- User Manual and customized training sessions available
- Availability of MARC Records
- Time Saving Practice Tools like Smart Charts
- Sign up and access archives
- Search across external resources such as the EPO and WIPO
- Current awareness: News Alerts, Patent Blog and Copyright Blog

View a free demo OR Download the brochure

POWERFUL
This intuitive resource ensures that you carry out the most productive research possible on your chosen area of IP law across a vast range of jurisdictions.

CONVENIENT
Access thorough analysis, comprehensive case law, fresh legislative news and efficient workflow tools anytime, anywhere.

AUTHORITATIVE
Designed specifically for the IP specialist and researcher, use Kluwer IP Law to learn the latest insights from your peers and other leading IP professionals.


Kluwer IP Law is a great resource to compare legal options cross-border. With just a few clicks you can check the pros and cons throughout major jurisdictions. It’s the information you need at hand both in the office, travelling and in court.”
Wouter Pors, Head of IP, Bird & Bird The Netherlands

ORDER THE BROWN BOOK IN PRINT

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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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Investment Planning Answer Book, (2013) (U.S.)

Author: Jay L. Shein

This Guide focuses on advising clients as to the available investment options at various stages of life and income level. It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, it will provide you with practical information to assist clients in achieving their financial goals.

  1. Investment Planning Essentials
  2. Investment Tools and Vehicles
  3. Introduction to Portfolio Theory and Asset Allocation
  4. Portfolio Strategy and Design
  5. Asset Allocation Methodology
  6. Risk Adjusted Measures of Return
  7. Portfolio Opportunity Distributions
  8. Tax Efficient Strategies
  9. Alternative Investment Strategies
  10. Mutual Funds
  11. Behavioral Finance
  12. Monte Carlo Simulation
  13. Value at Risk (VAR)
  14. Total Return Trust
  15. Software, Technology, and Materials for Investing
  16. Software, Technology, and Materials for Investment Research
  17. Investment Manager, Mutual Fund, and Hedge Fund Search Selection and Due Diligence
  18. Absolute Return Versus Relative Return
  19. Portfolio Monitoring, Rebalancing and Changing
  20. Investment Statistical Concepts and Evaluation Methods

504 pages

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Investment Planning Answer Book (2012)

This Guide focuses on advising clients as to the available investment options at various stages of life and income level.  It covers investment tools, devising a portfolio strategy, asset allocation methodology, and measurement of return and risk allocation. Whether seeking to make adjustments to a portfolio or developing an all-new financial plan, Investment Planning Answer Book will provide CPAs, financial planners, and trustees with practical information to assist clients in achieving their financial goals.

1.   Investment Planning Essentials 
2.   Investment Tools and Vehicles
3.   Introduction to Portfolio Theory and Asset Allocation
4.   Portfolio Strategy and Design
5.   Asset Allocation Methodology
6.   Risk Adjusted Measures of Return
7.   Portfolio Opportunity Distributions
8.   Tax Efficient Strategies
9.   Alternative Investment Strategies
10.  Mutual Funds
11.  Behavioral Finance
12.  Monte Carlo Simulation
13.  Value at Risk (VAR)
14.  Total Return Trust
15.  Software, Technology, and Materials for Investing
16.  Software, Technology, and Materials for Investment Research
17.  Investment Manager, Mutual Fund, and Hedge Fund Search  Selection and Due Diligence
18.  Absolute Return Versus Relative Return
19.  Portfolio Monitoring, Rebalancing and Changing
20.  Investment Statistical Concepts and Evaluation Methods

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Grantor Trust Answer Book, 2015 (U.S.)

Author: Steven G. Siegel, J.D., LL.M (Taxation)

A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income.

The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs).

The Grantor Trust Answer Book will address the following:

  • The grantor trust rules can be found in Code Sections 671 through 679. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements.
  • Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication.
  • Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs).
  • Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail.
  • Coverage of foreign grantor trusts which is increasingly a topic of planning interest and government concern is included as well.
  • The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed.
  • The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions are also among the issues addressed.
Chapter 1 Overview of Grantor Trusts: Principles and Taxation
Chapter 2 Code Section 671 — Trust Income, Deductions and Credits Attributable to Grantors and Others as Substantial Owners
Chapter 3 Code Section 672 — Grantor Trust Definitions and Rules
Chapter 4 Code Section 673 — Reversionary Interests and the Grantor Trust Rules
Chapter 5 Code Section 674 — Power to Control Beneficial Enjoyment an

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Grantor Trust Answer Book, 2014 (US)

A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. 

The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs).

The Grantor Trust Answer Book will address the following:
  • The grantor trust rules can be found in Code Sections 671 through 678. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements.
  • Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication.
  • Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs).
  • Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail.
  • Coverage of foreign grantor trusts which are increasingly a topic of planning interest and government concern is included as well. 
  • The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed.
  • The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions is also among the issues addressed.

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Grantor Trust Answer Book, 2013 (U.S.)

A grantor trust is a trust in which the settlor retains control over the trust property or its income to such an extent that the settlor is taxed on the trust's income. The use of grantor trust arrangements has become an important estate planning tool. Owners of grantor trusts may be shareholders of S corporations. A number of desirable and sophisticated estate planning arrangements involve grantor trust status as the starting point. These include grantor retained annuity trusts (GRATs), grantor retained unitrusts (GRUTs), personal residence trusts (PRTs), qualified personal residence trusts (QPRTs) and intentionally defective grantor trusts (IDGTs). The Grantor Trust Answer Book will address the following:

  • The grantor trust rules can be found in Code Sections 671through 678. Each of these Sections describes a particular set of rules and circumstances that will cause a trust to be treated as a grantor trust. Each of these Code Sections is discussed in a separate Chapter addressing its rules and requirements.
  • Some of the interests retained by a grantor that make a trust a grantor trust also cause inclusion of the trust property in the grantor’s estate. Other interests do not. These distinctions are discussed throughout the publication.
  • Separate chapters address the estate planning uses of all types of grantor trusts (GRATs and GRUTs, PRTs and QPRTs, IDGTs).
  • Grantor trust issues are involved in the design of certain charitable trusts, notably charitable lead trusts and these are discussed in detail.
  • Coverage of foreign grantor trusts which are increasingly a topic of planning interest and government concern is included as well.
  • The fact that grantor trusts are subject to special income tax filing and reporting rules is discussed.
  • The role grantor trusts may have in planning for life insurance ownership, like kind exchanges and involuntary conversions is also among the issues addressed.

 

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