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Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition

Published: August 2009


Private Dispute Resolution in International Business: Negotiation, Mediation, Arbitration 2nd Revised Edition consists of two books and an interactive DVD.

Volume I follows the progress of a dispute between two companies, in step-by-step detail, through negotiation, mediation, and arbitration in turn. Volume II provides precise, informed solutions to the problems raised in the first volume’s case study.

The DVD contains not only all contracts and other written documentation produced during the dispute — including all procedural orders and awards rendered by the arbitral tribunal during the arbitration, the text of legal materials such as arbitration laws and rules and international conventions, and further learning and teaching aids — but also almost 100 videos dramatising the negotiation, mediation, and arbitration proceedings described in the books, conducted by highly experienced practitioners active in the field of international dispute resolution. Subtitles in the videos refer the viewer to paragraphs in the books where each relevant legal problem is analysed.

With its concrete and highly practical approach, this innovative teaching and training tool for international dispute resolution will be of immeasurable value to students and teachers of dispute resolution, corporate counsel, international lawyers, and business people.


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Practical Guide to U.S. Taxation of International Transactions (9th Edition)

Authors: Michael S. Schadewald and Robert J. Misey, Jr.

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 essentialto tax practice.

PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME

  • Overview of U.S. Taxation of International Transactions
  • Tax Jurisdiction
  • Source of Income Rules

PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS

  • Foreign Tax Credit
  • Deemed Paid Foreign Tax Credit
  • Anti-Deferral Provisions
  • Foreign Currency Translation and Transactions
  • Export Benefits
  • Planning for Foreign Operations
  • State Taxation of Foreign Operations

PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS

  • Foreign Persons Investing in the United States
  • Foreign Persons Doing Business in the United States
  • Planning for Foreign-Owned U.S. Operations

PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS

  • Transfer Pricing
  • Income Tax Treaties
  • Cross-Border Transfers and Reorganizations
  • International Tax Practice and Procedure

Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty.

688 pages

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Transfer Pricing: Rules, Compliance and Controversy (4th Edition)
International Tax Newsletter

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Practical Guide to S Corporations (6th Edition) (U.S.)

Contains extensive discussion of all recent changes in S Corporation law and practice since the publication of the 5th Edition in 2011. It includes Treasury regulations related to the Code Sec. 199 manufacturing deduction, as well as cases, rulings and pronouncements issued since the 5th Edition.

Comprised of fifteen chapters, this book starts by considering the tax advantages of electing S corporation status. The middle chapters, Chapters 2-12, detail the operations of S corporations, discussing statutory requirements, taxpayers who qualify as shareholders, and considerations when converting a C corporation to S status. Chapter 13 provides a comparison of S corporations to other business entities such as limited liability companies, partnerships, and C corporations. Chapter 14 discusses S corporation subsidiaries, and Chapter 15 covers employee stock ownership plans (ESOPs) for S corporations.

Through its straight-forward explanations, generous examples and helpful pointers, Practical Guide to S Corporations provides quick-answers that time-burdened professional’s value. 

CONTENTS:
-    Tax Overview and Compliance
-    Elements of S Corporation Election and Timing
-    S Corporation Income and Expenses
-    Corporate Deductions and Expenses
-    S Corporation Income Taxes
-    Basis and Losses
-    S Corporations Distributions
-    Income and Estate Planning
-    Revocation, Termination, Redemption, Liquidations and Reorganizations
-    Comparison to Other Entities
-    Subsidiaries
-    S Corps and ESOPs, and more

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State Tax Handbook (2015)
U.S. Master Depreciation Guide (2015) 

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Practical Guide to Partnerships and LLCs (6th Edition) (U.S.)

Author: Robert Ricketts and Larry Tunnell

Discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.

This new edition fully reflects all the latest developments in this complex area. These include changes affecting:

  • partnership basis adjustments
  • transfers to partnerships of property with built-in losses
  • sale of an interest in a partnership with built-in loss property
  • disproportionate distributions from partnerships with built-in loss property
  • expensing and amortization of partnership organizational expenses
  • partnership treatment of the deduction for domestic production activities
  • recognition of cancellation-of-indebtedness income, and more

In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations.

In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the "check the box" rules, "anti-abuse" rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more.

The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included.

Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained.

Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character of

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Practical Guide to Estate Planning, 2015 Edition (with CD) (U.S.)

Authors: Ray D. Madoff, Cornelia R. Tenney, Martin A. Hall, Lisa Nalchajian Mingolla

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts. This book contains a set of estate planning forms.

1. The Estate Planning Process
2. Basic Rules of Property Transfers Upon Death
3. Basic Estate Planning Documents
4. Trust Basics
5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner
6. Planning for A Spouse or Nonmarital Partner
7. Issues in Planning for Children
8. Using Gifts in Estate Planning
9. Generation-Skipping Transfer Tax Planning
10. Charitable Giving
11. Planning for a Closely Held Business Interest
12. Insurance
13. Estate Planning with Retirement Benefits
14. Post Mortem Estate Planning
Form 1 Living Trust
Form 2 Living Trust Amendment
Form 3 Irrevocable Life Insurance Trust
Form 4 Annual Exclusion Trust
Form 5 Additional Annual Exclusion Trust
Form 6 Will

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Practical Guide to Estate Planning, 2014 Edition (with CD) (U.S.)

Authors: Ray D. Madoff,
                Cornelia R. Tenney, 
                Martin A. Hall, 
                Lisa Nalchajian Mingolla

Provides an overview of estate planning, offering the widest variety of discussion on planning principles and tools from the simple to the sophisticated. Its scope includes a general overview of the estate planning process. It then addresses the rules involved in estate planning and the various ways in which estates may be structured to achieve desired tax effects. It goes on to discuss gifts, and some of the more specialized areas of estate planning, including generation-skipping transfer tax rules and charitable planning, which encompasses the use of private foundations and split-interest trusts.

This book contains a set of estate planning forms.

1. The Estate Planning Process
2. Basic Rules of Property Transfers Upon Death
3. Basic Estate Planning Documents
4. Trust Basics
5. Estate and Gift Tax Basics: Tax Tools of the Estate Planner
6. Planning for Spouse or Nonmarital Partner
7. Issues in Planning for Children
8. Using Gifts in Estate Planning
9. Generation-Skipping Transfer Tax Planning
10. Charitable Giving
11. Planning for a Closely Held Business Interest
12. Insurance
13. Estate Planning with Retirement Benefits
14. Post Mortem Estate Planning
- Form 1 LivingTrust
- Form 2 Living Trust Amendment
- Form 3 Irrevocable Life Insurance Trust
- Form 4 Annual Exclusion Trust
- Form 5 Additional Annual Exclusion Trust
- Form 6 Will with Pour-Over Provision
- Form 7 Will with Outright Dispositions
- Form 8 Codicil
- Form 9 Durable Power of Attorney
- Form 10 Health Care Proxy
- Form 11 Living Will
- Form 12 Charitable Remainder Unitrust
- Form 13 Qualified Personal Residence Trust (QPRT)
- Form 14 Grantor Retained Annuity Trust (GRAT)

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Price on Contemporary Estate Planning (2014) (US)
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Practical Guide to Cost Segregation, 4th Edition

Practical Guide to Cost Segregation (Fourth Edition) not only explains how a cost segregation study is performed, but also outlines the steps needed to practice in this discipline and how to integrate and expand the broad practice of the firm taking it on. Comprehensive discussion is supported by practical illustrative examples. The book also explains how to sell and price cost segregation studies and analysis as a meaningful service to a firm's clients. 

Cost segregation involves much more than real estate. Land improvements and personal property components potentially eligible for separate depreciation over a reduced depreciation period include parking lots, sidewalks, curbs, roads, fences, storm sewers, landscaping, signage, lighting, security and fire protection systems, removable partitions, removable carpeting and wall tiling, furniture, and counters. Also potentially eligible are appliances and machinery unrelated to the operation and maintenance of the building and the portion of electrical wiring and plumbing properly allocable to machinery and equipment that is unrelated to the operation and maintenance of the building. 

Chapter 1   Introduction to Cost Segregation
Chapter 2   Opportunities for Cost Segregation Studies
Chapter 3   Working with the Client
Chapter 4   The Law
Chapter 5    MACRS Property Classes and Conventions
Chapter 6    Prospective Projects
Chapter 7    Beginning a Cost Segregation Study
Chapter 8    Cost Segregation Methodology
Chapter 9    Deliverable and Support
Chapter 10  Change in Accounting Method
Chapter 11  Personal Property Allocations – State Tax Considerations
Chapter 12  Cost Segregation Studies and Code Sec. 1031 Exchanges
Chapter 13  Cost Segregation Opportunities and Code Sec. 754 Elections
Chapter 14  Capitalization of Tangible Assets
Chapter 15  IRS Audits of Cost Segregation Studies
Chapter 16  Cost Segregation Opportunities and Code Sec. 179D

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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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Oil and Gas: Federal Income Taxation (2015) (U.S.)

Patrick A. Hennessee, Ph.D., CPA and Sean P. Hennessee

An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

  • Introduction to Oil and Gas Taxation
  • Acquisition of Interests
  • The Exploration Period
  • The Production Period
  • Dispositions
  • Other Areas
1.    Introduction to Oil and Gas Taxation
2.    Economic Interest
3.    Lease and Purchase Arrangements
4.    Royalty and Overriding Royalty
5.    Minimum Royalties
6.    Working Interest (or for Operating Mineral Interest)
7.    Production Payments
8.    Net Profits Arrangements
9.    Geophysical Expenses
10.    Intangible Drilling and Development Costs
11.    Sharing Arrangements and Carried Interests
12.    Depletion Deduction – General
13.    Allowance or Disallowance of Depletion
14.    Property for Depletion Purposes
15.    Cost Depletion
16.    Gross Income from the Property
17.    Taxable Income from the Property for Depletion Purposes
18.    Limitations on Percentage Depletion
19.    Unitizations
20.    Disposition of Interests – Lease (or Sublease) and Sale
21.    Non-taxable Exchanges
22.    Losses and Abandonments
23.    Associations Taxable as Corporations
24.    Partnerships
25.    Selected Corporate Issues
26.    Alternative Minimum Tax (AMT)
27.    Special Provisions Affecting the Determination of Tax
28.    Tax Credits
29.    Depreciation
30.    Application of Accounting Methods
31.    Oil and Gas International Provisions Case Table    

9780808039266     6" x 9"     688 pages

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Oil and Gas: Federal Income Taxation (2014) (U.S.)

An invaluable single-source handbook for accounting, tax and legal practitioners concerned with financial issues related to oil and gas industry tax law.

Updated and revised by noted oil and gas taxation authority and educator, Patrick A. Hennessee, Ph.D., CPA , this detailed reference is divided into six main sections:

- Introduction to Oil and Gas Taxation
- Acquisition of Interests
- The Exploration Period
- The Production Period
- Dispositions
- Other Areas

1. Introduction to Oil and Gas Taxation
2. Economic Interest
3. Lease and Purchase Arrangements
4. Royalty and Overriding Royalty
5. Minimum Royalties
6. Working Interest (or for Operating Mineral Interest)
7. Production Payments
8. Net Profits Arrangements
9. Geophysical Expenses
10. Intangible Drilling and Development Costs
11. Sharing Arrangements and Carried Interests
12. Depletion Deduction – General
13. Allowance or Disallowance of Depletion
14. Property for Depletion Purposes
15. Cost Depletion
16. Gross Income from the Property
17. Taxable Income from the Property for Depletion Purposes
18. Limitations on Percentage Depletion
19. Unitizations
20. Disposition of Interests – Lease (or Sublease) and Sale
21. Nontaxable Exchanges
22. Losses and Abandonments
23. Associations Taxable as Corporations
24. Partnerships
25. Selected Corporate Issues
26. Alternative Minimum Tax (AMT)
27. Special Provisions Affecting the Determination of Tax
28. Tax Credits
29. Depreciation
30. Application of Accounting Methods
31. Oil and Gas International Provisions

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Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition

Nathan's Company Meetings For Share Capital and Non-Share Capital Corporations 10th Edition is an essential guide to effectively managing corporate governance issues at meetings of directors, shareholders and members.

BONUS! with your purchase of the new Nathan’s Company 
 Meetings 10th Edition you will receive:

  • FREE eBook in PDF format
  • FREE Live Webinar (December 5th, 2013) with industry experts Hartley R. Nathan, Q.C and Clifford S. Goldfarb, LL.M.   Our authors will address many contentious issues that commonly fall within your professional mandate and how to deal with them.  Unlimited access to the recorded Webinar is also included and available after December 19th, 2013.

Why choose Nathan’s Company Meetings?

  • This is the ONLY Canadian publication of its kind, written by industry expert Hartley R. Nathan, Q.C., with the assistance of not-for-profit law expert Clifford S. Goldfarb, LL.M. and securities law expert Kathleen E. Skerrett, LL.B.
  • Expert guidance for Canadian business corporations, not-for-profit corporations and condominium corporations.
  • It contains the most up-to-date Canadian cases as well as representative British and Australian cases
  • Rules are easy-to-read and locate
  • Nathan’s has been cited by the Courts in not-for-profit and business corporation cases

 



What's New, in the 10th Edition?

  • Guidance for Not-for-Profit corporations, reflecting the Not-for-Profit Corporations Act, S.C. 2009, c. 23 (“CNCA”), and Ontario Not-for-Profit Corporations Act, S.O. 2010. c. 15 (“ONCA”), including commentary where practices differ from business corporat

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Multistate Corporate Tax Guide, 2015 Edition (2 volumes)

Authors: John C. Healy, MST, CPA,, and Michael S. Schadewald, Ph.D., CPA

Designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. Chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

A free link to the PDF of the Multistate Corporate Tax Course 2014 will be included.

Volume I:  Corporate Income Tax

  • Part 1. Introduction
  • Part 2. Nexus
  • Part 3. Corporate Taxes and Tax Base
  • Part 4. Group Filing Options
  • Part 5. Apportionment
  • Part 6. Pass-Through Entities
  • Part 7. Foreign Operations
  • Part 8. Credits and Incentives
  • Part 9. Tax Periods and Methods
  • Part 10. Payment of Tax
  • Part 11. Filing Requirements
  • Part 12. Other Administrative Issues
Volume II:  Sales/Use Tax
  • Part 1. Nexus
  • Part 2. Tax Base and Rates
  • Part 3. Administration
  • Part 4. Local Taxes
9780808038900     8-1/2" x 11"     2,200 pages

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Multistate Guide to Estate Planning (2015) (w/CD)
Full Article


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Multistate Corporate Tax Guide, 2014 Edition (2 volumes)

Authors:  John C. Healy, MST, CPA, and 
                 Michael S. Schadewald, Ph.D., CPA

The 2014 Multistate Corporate Tax Guide is designed to provide quick access to each state’s statement of its position on a sizable number of key issues in corporate and sales and use taxation. The easy-to-use chart format enables the reader to locate and compare how the states approach numerous aspects of state taxation. Information contained in each of the charts is based on the responses of state tax officials to a questionnaire that was prepared and administered by the University of Wisconsin—Milwaukee, Sheldon B. Lubar School of Business.

A free link to the online version (PDF) of the Multistate Corporate Tax Course 2014 is now included.

Volume I
Corporate Income Tax
 Part 1. Introduction
 Part 2. Nexus
 Part 3. Corporate Taxes and Tax Base
 Part 4. Group Filing Options
 Part 5. Apportionment
 Part 6. Pass-Through Entities
 Part 7. Foreign Operations
 Part 8. Credits and Incentives
 Part 9. Tax Periods and Methods
 Part 10. Payment of Tax
 Part 11. Filing Requirements
 Part 12. Other Administrative Issues

Volume II
 Sales/Use Tax
 Part 1. Nexus
 Part 2. Tax Base and Rates
 Part 3. Administration
 Part 4. Local Taxes
 Appendix
 Index

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California
Connecticut
Florida
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Maryland
Michigan
Texas
U.S.

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Multistate Corporate Tax Guide — Mid-Year Edition (2013)

Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

This Edition is divided into five parts.

  • Part I contains a primer on multistate corporate income tax and new charts on Apportionment Formulas, Specialized Industry Apportionment Formulas (eleven, including …), Sourcing Sales of Services, and Taxation of Non-resident Employees.
  • Part II contains the following new charts: Moving and Relocation Services (Parts 1 and 2), Special Event Sales Tax Exemptions, Repossessions, and Demand for Payment in Bankruptcy.
  • Part III is a new chart on Requirements for Displaying Tax on Invoice.
  • Part IV includes a copy of the Streamlined Sales and Use Tax Agreement, amended through May 24, 2012.
  • Part V contains the MTC Model Statutes.
  • Appendix
    State Internet Address Directory
    State Business Taxation Questionnaire (Abridged)

800 pages

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U.S. Master Sales and Use Tax Guide (2012)

U.S. Master Multistate Corporate Tax Guide (2013)

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Multistate Corporate Tax Guide - Mid-Year Edition (2012)

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

Part I—Multistate Corporate Income Taxes

  • Primer on Multistate Corporate Income Taxation 
  • Section 179 Asset Expensing    
  • Net Operating Loss Carryover
  • Cancellation of Debt Income    
  • Sales Factor: Receipts from Services
  • Credits   

Part II—Sales and Use Taxation

  • Cloud Computing Services    
  • Travel-related Expenses     
  • Scaffolding and Related Charges   
  • Excise Tax Imposition   

Part III—Streamlined Sales Tax

  • Streamlined Sales and Use Tax Agreement—Amended Through December 13, 2010    
  • State Taxability Matrices 

Part IV—Tax Articles

  • Multistate Tax Commission Allocation and Apportionment
  • Regulations as amended through July 29, 2010

Appendix

  • State Tax Department Directory   
  • State Internet Address Directory   
  • State Business Taxation Questionnaire (Abridged)

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




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Multistate Corporate Tax Guide - Mid-Year Edition (2011)

Available: July 2011

Authors: John C. Healy and Michael S. Schadewald

Focuses on new and emerging issues in state and local taxation (SALT).

Updates on Corporate income/franchise taxation as well as sales and use taxation.

  • Part I—Multistate Corporate Income Taxes
  • Part II—Sales and Use Taxation
  • Part III—Streamlined Sales Tax
  • Part IV—Tax Articles
  • Appendix
  • State Tax Department Directory
  • State Internet Address Directory
  • State Business Taxation Questionnaire (Abridged)

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




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Mediating Justice: Legal Dispute Negotiations, 2nd Edition

Published: December 2011


Mediating Justice: Legal Dispute Negotiations, 2nd Edition provides the most comprehensive, practical, and theoretical framework for mediating disputes over rights in Canada. One of the unique features of this book is that it brings together, in one source, all of the multi-disciplinary literature on negotiation and mediation in the important context of conflicts over rights. The central theme is the power of authentic "talk" and "listening" in the resolution of our most difficult disputes.

The author provides strategic advice on the best dispute resolution practices and the role of lawyers and law in legal dispute negotiations. Practitioners will develop an enhanced understanding of the dynamics of dispute resolution and the tailoring of facilitative practices to particular disputes or barriers for successful interventions.

This resource was written for lawyers, mediators, and other conflict resolution professionals, such as human resource practitioners, judges, and tribunal members. As well, particular attention was also paid to law students.

What's included:

  • An update of the most recent multi-disciplinary literature on dispute resolution in one accessible source;
  • An analysis of a wide range of cutting-edge techniques for intervening in legal disputes, particularly those that are emotional or involving many parties;
  • Extensive updates on the role of emotions, ethics, and on-line technology in conflict resolution;
  • Descriptions of the practice routines of experienced negotiators and mediators in preparing to intervene;
  • A review of new and evolving mediation theories; and
  • An analysis of recent developments in the law pertaining to the confidentiality of mediated settlement discussions.

About the Author
The Honourable George W. Adams, Q.C. is one of Canada's most experienced professional mediators. He is an award winning author as well as a former superior court judge, law professor, agency head, senior bureaucrat, and legal practitioner. He has used Mediating Justice to educate law students at the University of Toronto School of Law in negotiation theory and practice and to provide mediation training to senior administrative tribunal members and lawyers.

Dubbed the "guru" of mediation by the National Post, Adams has mediated in a vast range of legal conflict situations. In 1997 he resigned from the Ontario Superior Court of Justice, in a rare instance of a judge stepping down from the bench to establish a neutral dispute resolution practice.

 

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Master Limited Partnerships 2014 (U.S.)

Glenn E. Dance, Partner at Ernst & Young, LLP

This is the premier publication on the taxation of Master Limited Partnerships (MLPs) and their partners. Master Limited Partnerships are sophisticated publicly traded entities that are sometimes referred to as "publicly traded partnerships."

This treatise provides a detailed discussion of the tax issues associated with the entire life cycle of an MLP, from its formation to its operation and ultimate liquidation. This treatise simplifies these complex rules and provides the reader with a practical understanding thereof. It includes real-life examples illustrating the application of the relevant tax rules to commonly-encountered MLP fact patterns. References are made throughout the treatise to specific MLP structures that currently exist in the marketplace so as to provide focus and practical application of the rules.

  1. An Introduction to Master Limited Partnerships
  2. Comparison of MLPs to Other Types of Business Organizations
  3. Application of MLP Qualified Income Test
  4. Tax Issues Associated with the Marketability of MLP Interests
  5. Tax Issues Associated with the Formation of an MLP
  6. Classes of MLP Interests and the Allocation of Taxable Income
  7. Tax Allocation Issues Related to Built-In Gain or Loss Property
  8. Basis Adjustments Resulting from Transfer of MLP Interest
  9. Tax Treatment of Disposition of MLP Units
  10. Tax Reporting Issues for MLPs

7" x 10"     500 pages

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Practical Guide to Real Estate Taxation 2013 – CCH Tax Spotlight Series (U.S.)
Small Business & Self-Employed Tax Issues, 2013 (U.S.)

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Master Limited Partnerships 2013 (U.S.)

Author: Glenn E. Dance, Partner at Ernst & Young, LLP

This is the premier publication on the taxation of Master Limited Partnerships (MLPs) and their partners. It discusses the significant tax advantages by virtue of the MLP's status as a pass-through entity. MLPs are highly complex entities with significant administrative burdens which are discussed in detail. Moreover, MLP investors face tax complexities by virtue of the pass-through nature of the entity, This publication also explores the fact that MLPs are not subject to corporate tax or fluctuations in the investors' basis as a result of cash distributions.

This treatise provides a detailed discussion of the tax issues associated with the entire life cycle of an MLP, from its formation to its operation and ultimate liquidation. It simplifies these complex rules and provides the reader with a practical understanding thereof. It includes real-life examples illustrating the application of the relevant tax rules to commonly-encountered MLP fact patterns.

  1. An Introduction to Master Limited Partnerships
  2. Comparison of MLPs to Other Types of Business Organizations
  3. Application of MLP Qualified Income Test
  4. Tax Issues Associated with the Marketability of MLP Interests
  5. Tax Issues Associated with the Formation of an MLP
  6. Classes of MLP Interests and the Allocation of Taxable Income
  7. Tax Allocation Issues Related to Built-In Gain or Loss Property
  8. Basis Adjustments Resulting from Transfer of MLP Interest
  9. Tax Treatment of Disposition of MLP Units
  10. Tax Reporting Issues for MLPs

500 pages

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Knowledge-Based Compilations & Reviews, 2013

(Formerly known as Compilations and Reviews)

Provides practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It reduces the technical language of official pronouncements to easy-to-read, easy-to-understand advice and procedures and is designed to help the CPA enhance the quality of his or her practice.

The book includes an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement, discusses and illustrates the procedures that need to be performed, describes the preparation of the CPA's engagement report, discusses management-use-only compilations, and addresses special engagements such as OCBOA-based financial statements and partnership financial statements. This comprehensive resource also deals with topics ranging from attestation standards for review engagements that do not involve financial statements to financial forecasts and projections.

Compilations and Reviews contains an appendix that assists CPAs in determining what procedures should be performed and what approach should be used in order to perform an efficient compilation or review engagement. Throughout, the guide features numerous checklists, questionnaires, workpapers, sample correspondence, and sample reports that take the auditor through an engagement from the initial evaluation of a client to the issuance of the auditor's report.

A free companion CD-ROM that contains all these knowledge-based tools, which can be modified by practitioners to suit their needs.
 
PART 1: Compiled and Reviewed Financial Statements 

  • Overview of Compiled and Reviewed Financial Statements
  • Professional Standards of the CPA and the Firm
  • Accepting the Engagement
  • Performing the Compilation Engagement
  • Performing the Review Engagement
  • Completing the Engagement
  • The Accountant's Report

PART II: Specialized Engagements

  • Management-Use-Only Compilation Engagements
  • OCBOA Financial Statements
  • Personal Financial Statements
  • Sole Proprietorship Financial Statements
  • Partnership Financial Statements
  • S Corporation Financial Statements
  • Limited Liability Companies and Partnerships, Not-for-Profit Organizations, and Governmental Entities: Compilation and Review Engagements

PART III: Other Engagements

  • Prescribed Forms: Compilation Engagements
  • Specified Elements, Accounts, or Items of a Financial Statement
  • Pro-Forma Financial Information
  • Attestation Standards

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    Knowledge-Based Audits of Compilations and Reviews of Common Interest Realty Associations w/CD (2012 - 2013)

    Author: Rosalee Hacker, CPA

    This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report.

    This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services."

    • Part I is applicable to all audit, compilation, and review engagements of common interest realty associations;
    • Part II is applicable to audit engagements; and
    • Part III is applicable to compilation and review engagements.

    This book consists of 33 chapters and covers all major audit, compilation, and review topics.

    TABLE OF CONTENTS

    Part I:  Common Interest Realty Associations

    Chapter 1:  Industry and Regulatory Overview
    Chapter 2:  Overview of Accounting Principles and Practices
    Chapter 3:  Financial Accounting and Reporting Considerations

    Part II:  Audit Engagements

    Chapter 4:   Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology
    Chapter 5:   Financial Statement Assertions, Audit Evidence, and Audit Documentation
    Chapter 6:   Pre-Engagement Procedures and Audit Planning
    Chapter 7:   Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment
    Chapter 8:   Assessing the Risks of Material Misstatement
    Chapter 9:   Performing Audit Procedures in Response to Assessed Risks
    Chapter 10:  Extent of Audit Procedures and Sampling
    Chapter 11:  Analytical Procedures
    Chapter 12:  Cash
    Chapter 13:  Investments in Securities, Derivative Instruments, and Hedging Activities
    Chapter 14:  Receivables and Revenues
    Chapter 15:  Property and Equipment
    Chapter 16:  Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets
    Chapter 17:  Accounts Payable
    Chapter 18:  Payroll and Other Liabilities
    Chapter 19:  Income Taxes
    Chapter 20:  Debt Obligations
    Chapter 21:  Equity
    Chapter 22:  Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements
    Chapter 23:&nb

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    Just Writing: Grammar, Punctuation, and Style for the Legal Writer, Third Edition

    Adapted from the popular Legal Writing Handbook, this powerful guide focuses exclusively on the style, grammar, punctuation, and the mechanics of strong legal writing. With the authors’ trademark step-by-step approach, Just Writing, Third Edition enables students to master a skill that will contribute to their success in both law school and practice.

    Proven to be effective in the classroom, the third edition features:

    • Honed coverage that zeroes in on style, grammar, punctuation, and the mechanics of legal writing in a concise length and format
    • Tips and techniques for every step of the writing process: planning, drafting, revising, editing, and proofreading
    • The authors’ trademark straightforward, building-block approach
    • Clear explanations and crafted examples
    • Practice exercises that allow students to use specific skills covered in the text
    • Writing for ESL students
    • “Quick Tips” about writing integrated throughout the text
    • A Glossary of Usage
    • A bound-in CD with practice exercises
    • A dedicated Teacher’s Manual, with specific teaching suggestions for each chapter in the book
    • Additional teaching and testing materials on a Teaching Materials Website, available to adopters

    Enquist and Oates’s clarity and finely honed content make this text the perfect complement to any legal writing course. New professors will especially appreciate the ample teaching support that accompanies this book.

    Companion Website: www.aspenlawschool.com/oates_enquist

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    Investment Disputes Under NAFTA: An Annotated Guide to NAFTA Chapter 11

    With a significant number of claims having been brought under NAFTA Chapter 11 in the last three years, public and professional interest in this topic has been growing significantly. Anyone doing business under NAFTA must be completely familiar with the provisions of Chapter 11 and Investment Disputes Under NAFTA is therefore a must-have resource, combining expert commentary with complete primary source materials and case law.

    Current procedures have been developed, in part, as cases have arisen and been resolved. This one-of-a-kind resource enables anyone interested in these procedures to know exactly the current state of the law. It is the only resource to collect the body of NAFTA jurisprudence and it also incorporates substantial references to decisions in other investment treaty cases and by mixed claims commissions, the International Court of Justice and the Iran-U.S. Claims Tribunal.

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    Introduction to Federal Income Taxation in Canada, 35th Edition, 2014-2015

    Robert E. Beam, FCA,
    Stanley Laiken, PhD,
    James J. Barnett, FCA

    This authoritative textbook and Study Guide are tailored to provide your students with the advanced skills they’ll need to maximize their education investment.

    Organized sequentially, based on the structure of the Income Tax Act, the text and Study Guide are packed with example problems and exercises with solutions that demonstrate the various methods of approaching real-life problems in taxation.

    The basic concepts and principles underlying the rules of the legislation are emphasized in each chapter, with explanatory and interpretive notes often expanding a topic beyond the confines of the particular facts under discussion.

    The 2014-2015 edition has been completely redesigned to help educators quickly identify the particular areas suitable to their students’ level of study.

    NEW TO THE TEXTBOOK

    • Advanced content is identified in introductory charts and with icons throughout the text, enabling instructors and students to easily distinguish areas of study relevant to the knowledge level.
    • Updated content in a contemporary, student-friendly format.
    • Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
    • Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
    NEW TO THE STUDY GUIDE
    • Reading the Income Tax Act section presented in plain language to help students understand and navigate the ITA.
    • Identifying Tax-Related Issues section provides tips and advice to help students identify tax issues in day-to-day situations, challenging them to understand, analyze and prioritize to reach solutions.
    • Updated content in a contemporary, student-friendly format.
    • Learning Charts section identifies which problems refer to which topics, helping the instructor to quickly locate the most relevant problems for assignment.
    • Learning Goals section features a convenient to-do list format that enables students to check off concepts as they work through each category.
    • Review questions, multiple choice questions, exercises and assignment problems are grouped together in the Study Guides for more efficient study.
    • Assignment problems are classified into three categories that enable students to work at their knowledge level:

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    Introduction to Federal Income Taxation in Canada, 34th Edition

    Introduction to Federal Income Taxation in Canada, 34th Edition gives you a smart learning advantage – here’s how:

    • Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student
    • Review questions throughout the textbook include discussion notes at the end of the book
    • Assignment problems and advisory cases have solutions provided in the Instructor’s Solutions Manual
    • Student DVD includes extra problems and solutions for self-study
    • CCH research software and CANTAX software also included on DVD

    Student Study Guide: This guide contains the solutions to the Review Question, Multiple Choice Questions, and Exercises, as well as additional study material and a handy glossary.

    Power Point slides: Updated, customizable, and designed to assist instructors with program delivery.

    Income Tax Act compliant

    Students dedicated to taxation and students interested in developing a solid general understanding of federal tax law will benefit from this resource. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing.

    Reality checked

    We know accuracy is critical and we pride ourselves on providing the most accurate and current content.

    •  Updated annually to reflect Budget and other legislative changes to income tax provisions
    •   All assignment materials have been carefully prepared and tested

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    International Trade Law, Second Edition

    Published: May 2012


    The authors bring an international and methodological perspective to this comprehensive text. Appropriate for a two- to three-hour international trade course, International Trade Law, Second Edition covers all aspects of WTO law, including trade in goods, services, and TRIPS. Using classic and recent cases, stimulating questions and insightful explanatory material, this text provides a balance of positive and normative approaches, mixing legal decisions with analysis of the challenges facing the international trading system.

    The second edition has been updated to include recent political and economic events, issues and policy debates, and supplements new developments in case law with additional questions and a revised Teacher’s Manual.

    Hallmark features:

    • Prepared by two leading WTO scholars – providing a balanced international and methodological perspective
    • Up-to-date, discriminating case selection presents both classic cases and recent doctrine
    • Contextualizes international trade issues with insights into key economic factors at work
    • Key WTO cases are edited and presented to illustrate and teach central concepts and doctrine
    • Illuminating introductory and explanatory material throughout
    • Helpful summaries of key teaching points are included in each chapter
    • Well-crafted questions stimulate class discussion on policy issues
    • Manageable length for two- and three-credit courses
    • Adaptable to graduate-level courses in international trade
    • Comprehensive Teachers Manual with answers to questions as well as teaching suggestions, tips, and supplementary material appropriate for class discussion
    • Complemented by a thorough and up-to-date documents supplement

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    International Sales Agreements: An Annotated Drafting and Negotiating Guide, Second Edition

    Published: October 2008


    It would be hard to find a more useful guide to international sales agreements. Compared to domestic transactions, the risks associated are greatly multiplied and it is a rare international sales agreement that can rely on minor variations of standard terms, as is so often the case in domestic agreements. Foreign laws, export/import and currency exchange controls, treaties, transit issues, inspection of goods, insurance, tariffs - all these and more must be taken into account in contract negotiations.

    For lawyers charged with drafting an international sales contract, this expanded and updated second edition is invaluable. Clause by clause, it clearly details the drafting process, commenting expertly on every issue likely to arise as it goes. Designed to cover every contingency, including definitions, Incoterms, price adjustments, documentation, labeling, delivery dates, limitation of liability, confidentiality, arbitration and antitrust issues, this book also covers relevant national circumstances in the commentary to each clause.

    Table of Contents:

    • Contents of Sample Clauses
    • Introduction
    • Chapter 1: Preliminary Matters
    • Chapter 2: Drafting the Agreement
    • Chapter 3: The Goods Being Sold
    • Chapter 4: Trade Terms
    • Chapter 5: Price
    • Chapter 6: Permits, Licenses and Certificates
    • Chapter 7: Payment
    • Chapter 8: Delivery
    • Chapter 9: Transfer of Title and Risk
    • Chapter 10: Bills of Lading and Other Documents for Carriage of Goods
    • Chapter 11: Insurance
    • Chapter 12: Inspection
    • Chapter 13: Warranties
    • Chapter 14: Force Majeure and Hardship
    • Chapter 15: Termination and Penalty Clauses
    • Chapter 16: Intellectual Property
    • Chapter 17: Other Obligations of the Parties
    • Chapter 18: Dispute Resolution
    • Chapter 19: Governing Law
    • Chapter 20: Language
    • Chapter 21: Miscellaneous Provisions
    • Appendix 1: The CISG
    • Appendix 2: UNIDROIT Principles of International Commercial Contracts
    • Appendix 3: The Principles of European Contract Law

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    INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2014-2015 Edition) (U.S.)

    Robert J. Peroni, Coordinating Editor;
    Richard C. Pugh, Contributing Editor;
    Charles H. Gustafson, Contributing Editor;

    Compiled by a team of distinguished law professors, this book serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, it is a popular companion to an international tax course book for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability. Reflects all legislation and regulations enacted or adopted on or before June 1, 2014.

    Includes CD of entire contents of book.

    7-1/2" x 10"    2,448 pages


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    INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2013-2014 Edition) (U.S.)

    Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson

    The authors have selected provisions of the Internal Revenue Code and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners.

    Reflects all legislation and regulations enacted or adopted on or before June 1, 2013.

    Includes CD of entire contents of book.

    2,448 pages

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    Income Tax Regulations, Summer 2013 Edition (U.S.)

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    INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections (2012-2013 Edition)

    Authors: Robert J. Peroni, Richard C. Pugh, Charles H. Gustafson

    In this comprehensive and easy-to-use volume, authors have selected provisions of the IRC and Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners.

    The 2012-2013 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations - Selected Sections reflects all legislation and regulations enacted or adopted on or before June 1, 2012.
     
    The book includes a CD of entire contents of book.

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    International Encyclopaedia of Laws: Private International Law

    This is the first and only publication to provide comprehensive coverage of national laws on conflict of laws, now more commonly referred to as private international law. It presents country-by-country monographs dealing with the statutes, regulations and case law each country applies to cases involving transnational issues. It offers much-needed access to the conflict rules of other countries, presented clearly and concisely by local experts. The looseleaf format allows the monographs to be kept regularly up to date.

    Beginning with a general introduction to the private international law of the country concerned, each monograph goes on to discuss choice of law technique, sources of private international law, intangible property rights, marriage, registered partnerships, property, succession and much more. Each national monograph concludes with an overview of the country's relevant civil procedure, examining lex fori, enforcement of foreign judgments and international arbitration.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Medical Law

    Relating to the practice of medicine in the large sense, this subset of the International Encyclopaedia of Laws covers national and international medical law. Each national monograph contains a description of the law related to the medical profession, such as access to the medical profession, illegal practice of medicine and control over the practice of medicine. The physician-patient relationship and specific issues such as abortion and euthanasia are covered, as is the national law dealing with the physician in relation to his colleagues, to other health care providers and the health care system.

    An international monograph covers the World Health Organization in both its international and regional aspects and a Codex of International Medical Law and Ethics is also included. Forthcoming international monographs will cover international declarations on medical ethics such as the Declaration of Helsinki on Medical Experiments and the European Code of Medical Ethics.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Intergovernmental Organizations

    The world is getting smaller and increasingly interdependent every day. As a result, national and regional developments are, as a matter of necessity, seen in a global framework. States want to preserve their independence but they are confronted with a growing list of problems which they can only solve in co-operation with others. The sheer scale of the issues at stake calls for an institutional framework to give that co-operation a more permanent structure.

    It is therefore appropriate in the framework of the International Encyclopaedia of Laws to make accessible comprehensive, substantial and readily available information on the most important intergovernmental organizations, given their importance for the development of international law and intergovernmental co-operation in general. The fundamental changes taking place nowadays at an incredible pace within IGOs render it all the more necessary to put this information within easy reach. Some 55 leading organizations will be described in separate monographs of approximately 150 pages each.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Intellectual Property

    This comprehensive book provides an overview of all the pertinent information on intellectual property needed to gain a clear comprehension of the legislation and policy on the subject in different countries. Legal practitioners, academics, students, government officials and business people will find here all the information and insight they need to confidently resolve issues related to law and policy in any branch of intellectual property.

    Forthcoming supplements will include monographs on each of the international conventions on intellectual property rights, as well as distinct coverage of important issues in intellectual property law within the European Union.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Insurance Law

    This resource is an in-depth updated reference source concerning all aspects of insurance law in the industrialized countries of the world. Using the same comprehensive format as the other International Encyclopaedia of Laws publications, this set on insurance law includes general background information and specific country law in each national monograph.

    In addition to national monographs, the book contains a Codex with the basic legislation, which the European Union, the European Economic Area and the Swiss Confederation have adopted with regard to private insurance. Forthcoming international monographs will examine European Community Insurance as well as the roles of prominent associations such as AIDA, BIPAR and CEA.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

     


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    International Encyclopaedia of Laws: Family and Succession Law

    Family and succession law are tightly bound together. Succession law is usually based on kindred relationships as established by family law. The trends established in the marital property laws and succession laws are often a result of developments in family law.

    Equality of spouses and of all children, regardless of their descent, is not without consequences for marital property laws and succession law. Therefore, this comprehensive comparative looseleaf set covers family law together with marital property law and succession law. In addition to the national monographs this subset of the International Encyclopaedia of Laws currently includes a monograph for the European Union.

    This set is primarily intended for judges, notaries, lawyers and registrars of civil status who find themselves having to apply foreign laws as a result of applicable international private law. However, it is also of great value to academics and researchers, for whom it stimulates comparative studies by providing the necessary basic materials of family and succession law.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

     


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    International Encyclopaedia of Laws: Environmental Law

    This set in the International Encyclopaedia of Laws covers national and international environmental law. National monographs contain a description of the country's environmental legislation, an overview of the basic principles of environmental law, the historical background, the role of governmental institutions and the sources of environmental law.

    Other subjects covered for each country include pollution control legislation, nature and conservation management, zoning and land-use planning, liability questions and judicial remedies. In addition, international monographs cover international legislation and treaties and the environmental legislation of the European Economic Community.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Energy Law

    The complex law surrounding energy production and the exploitation of natural resources has reached the legal foreground both nationally and internationally. Numerous countries have enacted new legislation in recent years concerning nuclear power generation, the use of non-renewable resources, transportation of hazardous materials and other issues raised by energy production processes.

    Other branches of law have inevitably become bound up with energy law, making it difficult for the legal practitioner to gain a clear appreciation of the entire field, especially in a transnational context.

    Each national monograph in this book contains a general introduction, a description of the country's energy legislation, an overview of the basic principles of energy law, the historical background, the role of governmental institutions and the sources of energy law in that country's legal system. Each country's regulatory framework concerning electricity, gas, petrol and coal is fully set forth.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Cyber Law

    The introduction of new digital information and communications technologies has given birth to a new legal domain, commonly called Information and Communication Technology Law or, more fashionably, Cyber Law.

    Practically every country in the world has issued specific legislation or developed case law in this area. The domain has acquired sufficient stability to fit into a common structure and a logical consequence of this evolution is the publication of an International Encyclopaedia of Cyber Law. The initial volume contains information about cyber laws in Australia, Hong Kong, Cyprus, Greece, Ireland, Japan, UK, Portugal, South Africa and Spain. Other countries will be incorporated as the work matures. As well as national monographs, it includes monographs on supranational and international cyber law issues.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Criminal Law

    The national monographs in this subset of the International Encyclopaedia of Laws provide a general insight into criminal law and procedure in different countries. For each country, an introduction presents the requisite background knowledge for understanding the principles of criminal justice and then proceeds to a detailed examination of substantive criminal law: its general principles, the principles of criminal responsibility or liability and the grounds for the justification of criminal offences.

    A third part is focused upon criminal procedure in each country: the general characteristics of the procedure, the organization of investigation, pre-trial proceedings, trial stage and appeals. A final part covers the execution and extinction of the sanctions.

    Forthcoming international monographs will relate to the European Convention on Human Rights, the jurisprudence of the European Court and the European Commission of Human Rights, the mutual assistance treaties in criminal matters and the criminal law aspects of the European Union.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Corporations and Partnerships

    The increase in European Community memberships and the steady evolution of the harmonization process means that international business opportunities are also on the rise. This convenient resource provides quick and easy guidance on a variety of corporate and partnership considerations that arise in international business, such as mergers, rights and duties of interested parties, stock exchange directives, labor laws and takeovers.

    Corporations and Partnerships puts the information necessary for corporations to compete effectively in the shifting global market at the user's fingertips. Through updated supplements, this resource is able to address additional areas of concern as they arise, making it an important and practical tool for business executives and their legal counsel interested in engaging in an international partnership or embarking on corporate expansion into established or newly emerging markets.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.

     


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    International Encyclopaedia of Laws: Contract Law

    Contracts seal the fate of international transactions. Whether they stand on firm legal ground may hinge upon a minute detail. This subset of the International Encyclopaedia of Laws sheds light on the fine print in the world of contracts, helping ensure the viability (or probe the non-viability) of these detail-oriented instruments.

    This resource encompass the national monographs of a wide variety of countries written by local experts. Each national monograph is divided into two parts: the first addresses the general principles at issue and the second covers the specific types of contracts. The work also addresses international aspects of contract law.

    The succinct yet scholarly quality of this resource and the practicality of the information provided make it a valuable time-saving tool for business and legal professionals. The updated supplements ensure a library that its resources will remain current on changes to legislation and policy in jurisdictions worldwide.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Encyclopaedia of Laws: Constitutional Law

    This set of volumes in the International Encyclopaedia of Laws presents a country-by-country survey of constitutional law throughout the world. It is also unique in that it publishes full English translations of 27 of the constitutions of the world in one source.

    Each national monograph includes detailed information of the country's political system, historical background, sources of constitutional law, form of government, state form and subdivisions of the state, component states and decentralized authorities and citizenship. It details specific problems such as foreign relations taxing and spending power, emergency laws, the power of the military and the constitutional relation between church and state.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.  


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    International Encyclopaedia of Laws: Commercial and Economic Law

    In the pursuit or contemplation of international commercial activities, numerous questions of law arise. These volumes in the International Encyclopaedia of Laws answer these questions in a single resource.

    Commercial law covers merchants' status and obligations (such as bookkeeping), their bankruptcy and their instruments for business. Economic law, a relatively new legal branch, deals with state intervention in economic activities and includes law of establishment, law of competition and state regulation of conditions of commercial transactions. Specific topics covered in this work include broker/client relations, contracts affecting competition and government taxation incentives for economic activities.

    This concise book provides a regularly updated source of key information, written by experts in the field, at both the national and international levels. It is therefore an invaluable resource for both academics and practitioners.

    For detailed information on all volumes of the Encyclopaedia, please visit: www.ielaws.com.


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    International Commercial Arbitration 3 Volume Set, Second Edition

    Published April 2014

    Watch an Exclusive Interview with Gary B. Born on the book

    Practitioners, academics, clients, institutions and other users of international commercial arbitration will find clear and authoritative guidance in this work.

    The first edition of International Commercial Arbitration is widely acknowledged as the preeminent commentary in the field. It was awarded the 2011 Certificate of Merit by the American Society of International Law and was voted the “International Dispute Resolution Book of the Year” by the Oil, Gas, Mining and Infrastructure Dispute Management list serve in 2010. The first edition has been extensively cited in national court decisions and arbitral awards around the world.
    The treatise comprehensively examines the law and practice of contemporary international commercial arbitration, thoroughly explicating all relevant international conventions, national arbitration statutes and institutional arbitration rules. It focuses on both international instruments (particularly the New York Convention) and national law provisions in all leading jurisdictions (including the UNCITRAL Model Law on International Commercial Arbitration).

    Please click here to read an introduction to this treatise.

    The second edition of International Commercial Arbitration has been extensively revised, expanded and updated, to include all legislative, judicial and arbitral authorities material in the field of international arbitration prior to January 2014. It also includes expanded treatment of annulment, recognition of awards, counsel ethics, arbitrator independence and impartiality and applicable law.The revised 4,000 page text contains references to more than 20,000 cases, awards and other authorities.

    Overview of volumes:
    Volume I
    , covering International Arbitration Agreements, provides a comprehensive discussion of international commercial arbitration agreements. It includes chapters dealing with the legal framework for enforcing international arbitration agreements; the separability presumption; choice of law; formation and validity; nonarbitrability; competence-competence and the allocation of jurisdictional competence; the effects of arbitration agreements; interpretation and non-signatory issues.

    Volume II, covering International Arbitration Procedures, provides a detailed discussion of international arbitral procedures. It includes chapters dealing with the legal framework for international arbitral proceedings; the selection, challenge and replacement of arbitrators; the rights and duties of international arbitrators; selection of the arbitral seat; arbitration procedures; disclosure and discovery; provisional

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    International Arbitration and Mediation: A Practical Guide

    Published: February 2010


    Optimising the outcome of disputes connected with international business forms the subject matter of International Arbitration and Mediation: A Practical Guide.

    Rather than adopt an idealised approach of pursuing victories at any cost, the authors help parties predict the realistic consequences (and costs) of their decisions and provide a step-by-step guide to opportunities to influence the course of a dispute as it unfolds in its various stages. They discuss techniques for productively resolving disputes through negotiation, mediation, and arbitration, frequently illustrating critical steps through real-world examples drawn from past experiences.

    The book is intended as an easily accessible desktop resource for lawyers who regularly counsel businesses when negotiating international deals, and for those who represent the same clients in achieving a successful resolution when disputes emerge.

    The practical guidance includes:

    • How to determine which dispute resolution clauses work best for different international contracts, and how to negotiate those clauses
    • What preliminary steps parties should consider to preserve their rights when a dispute arises
    • Whether and how to appoint counsel
    • When and how to perform an early case assessment (ECA)
    • How to organise and conduct international mediations and arbitration proceedings
    • How to enforce (or set aside) arbitral awards
    • Securing the benefit of additional protections available through investment treaties

    The text is divided into chapters that follow the life cycle of an international commercial dispute as seen through the eyes of the parties, from when they agree how to resolve disputes in their contracts to the endgame of enforcement. Additionally, the appendices include a number of model submissions for further reference.


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    International Arbitration and Forum Selection Agreements: Drafting and Enforcing, 4th Edition

    Published: May 2013


    International Arbitration and Forum Selection Agreements: Drafting and Enforcing, 4th Edition is a concise, practical primer on the fundamentals of drafting and enforcing arbitration agreements and other dispute resolution clauses. It offers model arbitration and forum selection clauses for international contracts and explains the advantages and disadvantages of different approaches.

    Table of contents:

    • Chapter 1 – Planning For International Dispute Resolution
    • Chapter 2 – Drafting International Forum Selection Clauses
    • Chapter 3 – Drafting International Arbitration Agreements
    • Chapter 4 – Enforcing International Forum Selection Agreements
    • Chapter 5 – Enforcing International Arbitration Agreements
    • Chapter 6 – Enforcing Foreign Judgments
    • Chapter 7 – Enforcing International Arbitral Awards
    • Chapter 8 – Drafting And Enforcing Choice-Of-Law Clauses
    • Appendices

    The book is an essential resource for any international practitioner or corporate counsel engaged in international matters.


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    INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2014 Edition)

    This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013.

    Presented in a reader-friendly format, with an expanded page size and larger type fonts for enhanced readability. And, it features a two-volume format to allow for a more legible single-column presentation of the Code provisions themselves.

    Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes specifically identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section or subsection if reference to prior law is required.

    7-1/2" x 10"    5,296 pages


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    INTERNAL REVENUE CODE: Income, Estate, Gift, Employment and Excise Taxes, (Summer 2013 Edition)

    This comprehensive and authoritative resource provides full, unabridged text of the complete Internal Revenue Code in two volumes. CCH offers this tax information in a timely and reliable manner that business and tax professionals have come to expect and appreciate. This Summer Edition of Internal Revenue Code reflects all new statutory tax changes through May 1, 2013

    Reproduced is the complete Internal Revenue Code dealing with income, estate, gift, employment, and excise taxes, along with all the procedural and administrative provisions. Current text of the statutes is presented, and a history of each tax code section, or subsection if appropriate, is provided in the amendment notes. The amendment notes identify the changes made by prior Acts and serve as a means of reconstructing the former text of a Code section if reference to prior law is required.  Rate tables are also helpfully included.