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U.S. Master Tax Guide Hardbound Edition (2022)
The nation's top federal tax resource, the U.S. Master Tax Guide (2022), has been updated to provide complete and reliable guidance on the Coronavirus (COVID-19) Relief Acts, as well as pertinent federal taxation changes that affect 2021 returns. By having access to the most sought-after resource on the market, you will gain a complete understanding of updated tax law, including regulations and administrative guidance.
Employees’ Intellectual Property Rights
In today’s knowledge-based global economy, most inventions are made by employed persons through their employers’ research and development activities. However, methods of establishing rights over an employee’s intellectual property assets are relatively uncertain in the absence of international solutions. Given that increasingly more businesses establish entities in different countries and more employees co-operate across borders, it becomes essential for companies to be able to establish the conditions under which ownership subsists in intellectual property created in employment relationships in various countries. This comparative law publication describes and analyses employers’ acq...
PCT: Strategy and Practice
Many applicants use the Patent Cooperation Treaty (PCT) system as a first step to obtain patent protection for their inventions in a large number of countries. This practice-oriented book on the PCT – the only such book available – provides expert guidance on how to carry out the treaty’s procedures, from filing a single international patent application to starting prosecution before a plurality of national Offices. Building from an authoritative overview of the PCT’s sources and how they link to form the legal basis for a complete procedure, the contributors elucidate such invaluable practical details as the following: complete details on filing under the PCT, including the means of...
The S Corporation Answer Book
This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.
Hybrid Financial Instruments in International Tax Law
Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country – the distinction between debt and equity. Focusing on hybrid financial instruments (HFIs) – which lie somewhere along the debt-equity continuum, but where exactly depends on the terms of the instrument as well as on applicable laws – this book analyses their treatment under both domestic law and tax treaties. Key jurisdictions, including the EU...
Transfer Pricing Aspects of Intra-Group Financing
For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinational enterprises has led to an intense focus on transfer pricing between related companies, principally on account of the very attractive tax advantages made possible. Inevitably, numerous countries have established transfer pricing legislation designed to combat the distortions and manipulations that are inherent in such transactions. This important book, one of the first in-depth analysis of the current worldwide working of transfer pricing in intra-group financing and its resonance in law, presents the relevant issues related to l...
Contractual Performance and COVID-19
As the COVID-19 pandemic continues to take its toll, contractual parties have frequently faced significant obstacles in performing their contractual obligations due to unexpected impediments arising from the pandemic and government measures taken in response. This indispensable book – the most comprehensive comparative examination of the impact of the COVID-19 pandemic on contractual performance – discusses the legal provisions and doctrines available to address these issues. The book examines under what circumstances COVID-19-related impediments may excuse contractual performance or lead to modification or termination of the affected contractual obligations in twelve representative civi...
Australian Practical Tax Examples
Expanding on key topics and legislation from the Australian Master Tax Guide, this title guides students through the operation of tax law by way of over 220 case study type examples, updated to the 2018/19 tax year, that relate to situations they can expect to encounter in practice.KEY FEATURESEach example covers the type of day-to-day situation that clients often present to their adviser, delivered in a case study type format with an 'Issue' and a 'Solution' along with cross-references to paragraphs in the Australian Master Tax Guide enabling a particular taxation issue to be explored in detail. The examples cover the 12 following topics:Administration and AssessmentAssessable incomeCapital gains taxCompanies and distributionsDeductionsDepreciationFringe benefits taxGoods and services taxIndividualsPartnershipsTrading StockTrustsOxford University Press Australia & New Zealand is the non-exclusive distributor of this title.
International Taxation of Banking
Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation t...
