Reader Akshat Khamparia spotted chess champion Vishwanathan Anand in Chennai.

Two office buildings of SEBI were shutdown as an Assistant General Manager was found Covid-19 positive, sources confirmed to BusinessLine. SEBI has it

Tesla share price crashed after Elon Musk’s ‘costly’ tweet

Her speech was laced with Hindi, Urdu, Sanskrit and even Tamil verses.

'Will the Hyundai Venue be the next urban SUV to take the Indian market by storm? Possibly.'The only chink in the armour -- a minor one though -- is that the Venue, while spruced up for its weight class, doesn't look breathtakingly different from the other players in this crowded category,' says Pavan Lall.

When mounted on a vehicle, the scooter is charged automatically using electricity produced while driving, ensuring that the user can complete their journey seamlessly, using the e-scooter to reach their final destination after parking the vehicle.

Mid and small companies are more generous in rewarding their CEOs as compared to their larger peers.

The Body Shop has a compelling ethical message behind the branding of its products, and its new piece of communication in India -- the first ever television commercial shot in any country -- takes that strategy forward, reports T E Narasimhan.

One way would be to encourage farmers to come out of the long-standing paddy-wheat cycle. But for that to happen, farmers want income assurances akin to what they get for paddy and wheat, writes Sanjeeb Mukherjee.

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

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

This webcast was recorded on June 11, 2008

The purpose of Retail Sales Taxation in Canada is to keep organizations up-to-date about recent developments and ongoing compliance issues with respect to retail sales tax (RST) in Canada. Participants will receive timely information about legislative changes and current administrative policy in each of the five RST provinces – British Columbia, Saskatchewan, Manitoba, Ontario and Prince Edward Island. This webinar also offers practical advice on how to deal with many common RST issues.

Retail Sales Taxation in Canada is intended for finance professionals working in industry or public practice who are responsible for managing RST issues for their organization or their clients.

Agenda
Overview of RST in Canada

• Application of tax
• Real property
• Exemptions
• Recovery of tax

2008 Provincial Budget Developments

• British Columbia
• Saskatchewan
• Manitoba
• Ontario
• Prince Edward Island

Common RST Compliance and Audit Issues

• Records retention
• Tax on consumption
• Real property
• Audit period
• Overview of audits

Recent Case Law

Format
Participate right from your desk or office. All you need is an Internet connection and a sound card.

This archived webinar will include:

• PowerPoint presentation with slides
• Speaker and facilitator voice-over presenting the slides and answering pre-recorded questions

The total length of recording: 172 minutes and 35 seconds.

The Speakers
This webinar is presented by specialists from Ryan (formerly Robert Brakel & Associates), the leading tax services firm in North America.

Jim Day is a CA and the Director of Tax Advisory Services for Ryan, where he advises a broad range of clients on all aspects of federal and provincial sales taxes in Canada.

Jeffrey Shaw is the Manager of Tax Advisory Services at Ryan, where his current responsibilities focus on providing commodity tax advice and guidance to clients throughout North America.

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

This edition is current to July 31, 2007

Now in its 28th edition, this well-known title consolidates the full text of the Ontario Retail Sales Tax Act and Regulations and includes current Retail Sales Tax Guides, Small Business Pointers, Information Notices, Interpretation Letters, and General Information Bulletins. The expert comprehensive commentary, by the firm of Ryan (formerly Robert Brakel & Associates), reflects recent changes, including those announced in the 2007 Ontario Budget.

Topics covered:

• Specific applications of Ontario sales tax
• Exemptions
• Refunds
• Vendor responsibilities
• Audits
• Assessments
• Appeals

Features include:

• Quick reference charts, including an overview of taxable and exempt goods and services
• Frequently asked questions and answers highlighted throughout the commentary

Updates include:

• New rules for the application of sales tax to computer software and related services
• Changes to the rules pertaining to purchase exemption certificates
• Changes to the rules pertaining to related party transactions
• Consequential amendments to the change in the GST rate
• Changes to various exemptions and rebates
• 2005, 2006, and 2007 Ontario Budget changes
• Updated commentary, for all recent changes in legislation and case law
• Updated legislation, incorporating all recent amendments to July 31, 2007
• New and revised administrative guides and publications, including updated guides on computer software and purchase exemption certificates
• A new guide on common audit issues and additional interpretations on leases and rentals and telecommunications services

Table of Contents

• Foreword
• Summary of Amendments
• Quick Reference Charts
• Ontario Retail Sales Tax Commentary
• Retail Sales Tax Act
• Regulation 1012: Definitions, Exemptions and Rebates
• Regulation 1013: General
• Regulation 10/03: Rebate for Energy-Efficient Appliances
• Retail Sales Tax Information Notices
• Retail Sales Tax Guides
• Small Business Pointers and Small Business Guide
• Retail Sales Tax Interpretation Letters
• Ministry of Revenue Tax Offices
• Topical Index

About the Author
Formerly known as Robert Brakel & Associates, Ryan is the leading tax services firm in North America, with the largest transaction tax practice in the United States and Canada. Since 1974, the firm's Canadian practice, located in Toronto, Ontario, has performed work for more than 5500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, the firm provides a comprehensive range o

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

Available June 2012

Part of the new CCH Beacon Series, Taxation of the Entertainment Industry 2012 is an insightful treatise that helps practitioners in entertainment tax planning:
• spot unique issues before they become problems,
• interpret rules and regulations correctly,
• make business decisions that lower taxes,
• and ensure compliance with the law.

This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry.

Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues:
• Know how the law characterizes ownership rights and interests
• Choose a business form that provides maximum tax advantage
• Determine the best time to report and recognize income
• Reduce the tax burden through deductions, depreciation, and the investment tax credit
• Avoid liability for failure to withhold wages
• Realize tax deferral and tax savings through foreign production or distribution
• Discover innovative and creative strategies for financing film production and distribution, and 
• Pay close attention to the special tax considerations that apply to talent.

Moore thoroughly explains all of these issues, opportunities and challenges with clarity in this sure and steady guide through the ins and outs of entertainment tax law.

CONTENTS:
• Overview
• Fundamental Characterization Issues
• Choice of Entity
• Income Recognition, Timing and Characterization
• Deductions and Depreciation
• Wage Withholding
• Foreign Production and Distribution
• U.S. Tax Withholding on Foreign Persons
• Financing Using Domestic Tax Shelters
• Other Financing Methods
• Tax Planning for Talent
• California Taxation
• The Sports Industry
• The Music Industry
• Film Financing
• Forms

ABOUT THE AUTHOR:
Schuyler M. Moore is a partner in the Corporate Entertainment Department at the Los Angeles office of the national law firm of Stroock & Stroock & Lavan LLP.  He was the founding Chairman of the Entertainment Tax Subsection of the Los Angeles County Bar Association Taxation Section.  Mr. Moore holds undergraduate and law degrees from the University of California at Los Angeles, where he was first in his law class.  He has published numerous articles dealing with a wide variety of tax subjects and is the author of The Biz: The Basic Business, Legal and Financial Aspects of the Film Industry.  Mr. Moore is an adjunct professor for the UC

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

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.

• Accounting Research Manager - ARM

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

Published: October 2013

Since the entry into force of the North American Free Trade Agreement (NAFTA) in 1994, several arbitral tribunals have rendered awards dealing with claims of breach of Article 1105. Some of these awards have been very controversial and have had a tremendous impact on the development of the concept of fair and equitable treatment (FET) and the evolution of international investment law. Yet, in spite of the fundamental importance of these awards, no comprehensive study had been undertaken to determine the meaning and the content of the FET standard under NAFTA Article 1105.

This book’s systematic analysis of the provision and its case law fills this analytical gap. Because Article 1105 is in many ways different from typical FET clauses contained within most investment treaties, the author examines the particular parameters under which it must be interpreted. He also analyzes how these specific features have influenced NAFTA tribunals’ interpretation of the provision, and how their assessments differ from awards rendered by other tribunals outside NAFTA.

Among the issues treated in the course of the analysis are the following:

• The origin, development, nature and content of the concept of the ‘minimum standard of treatment’ and its interaction with the FET standard
• The specific parameters under which Article 1105 must be interpreted, including contextual elements such as subsequent agreement and practice between the NAFTA Parties on matters of interpretation
• The context in which the Free Trade Commission issued its Note of Interpretation in 2001 and how NAFTA tribunals have applied it
• Whether or not the concepts of legitimate expectations, transparency, arbitrary conduct, discriminatory conduct, good faith, denial of justice, and due process have been considered by NAFTA tribunals as specific elements of protection to be accorded to investors under Article 1105
• The many facets of these elements and the threshold of severity that NAFTA tribunals have required for finding a breach of Article 1105
• The interaction between Article 1105 and other NAFTA provisions on national treatment, Most-Favored-Nation treatment, and expropriation
• How NAFTA tribunals have assessed damages for breach of Article 1105

This comprehensive guide to NAFTA case law on Article 1105 is an important contribution to the on-going controversial debate about the scope and content of the FET standard under international law. It will be of great interest to counsel for investors and States as well as to arbitrators, academics and anyone interested in investor-State arbitration.

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

Author: Schuyler M. Moore

Taxation of the Entertainment Industry is an insightful treatise that helps practitioners in entertainment tax planning spot unique issues before they become problems, interpret rules and regulations correctly, make business decisions that lower taxes, and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry.

Taxation of the Entertainment Industry sets forth details of an eight-point master plan for managing entertainment tax issues:

• Know how the law characterizes ownership rights and interests
• Choose a business form that provides maximum tax advantage
• Determine the best time to report and recognize income
• Reduce the tax burden through deductions, depreciation, and the investment tax credit
• Avoid liability for failure to withhold wages
• Realize tax deferral and tax savings through foreign production or distribution
• Discover innovative and creative strategies for financing film production and distribution, and  
• Pay close attention to the special tax considerations that apply to talent.

• Overview
• Fundamental Characterization Issues
• Choice of Entity
• Income Recognition, Timing and Characterization
• Deductions and Depreciation
• Wage Withholding
• Foreign Production and Distribution
• U.S. Tax Withholding on Foreign Persons
• Financing Using Domestic Tax Shelters
• Other Financing Methods
• Tax Planning for Talent
• California Taxation
• The Sports Industry
• The Music Industry
• Film Financing
• Forms