Seminar Publications

Seminar publications are available from our recently held courses at a cost of $195 each.  Below is the list of current books we are offering for purchase. Please click on the Buy Now button below the descriptions to purchuse.  If you wish to pay by check, fill in the form at the bottom of the page and submit.

ASC 740 (FAS 109) from November 2011 presentations include:

• Current Tax Provision; Credits and Common Book Tax Differences
• Deferred Taxes
• Valuation Allowances 
• Disclosure Rules
• FIN 48 Tax Contingencies
• Interim Period Taxes
• Business Combinations and Intercompany Transactions under SFAS141
• Stock Options and Deferred Taxes
• APB 23 (AC 740.30.25), U.S. International Implications and Foreign Operations

Introduction to U.S. International Tax from November 2011 presentations include:  

• Source of Income, Allocation & Expense Apportionment
• Transfer Pricing
• CFCs, Subpart F Income, and PFICs
• Earnings and Profits
• The Foreign Tax Credit
• Tax Reporting Requirements for Foreign Operations

U.S. International Tax Update from November 2011 presentations include:   

• Overview of Subpart F - Sections 951 & 959
• Direct & Indirect Foreign Tax Credits and Section 904 Limitation and Legislative Proposals
• Section 987 & 988 - Foreign Currency Branch Gains and Losses
• Domestic Consolidated Losses, Overall Foreign Losses and Branch Loss Recapture Rules
• International M&A Developments

Controlled Foreign Corporations & Subpart F Income from April 2012 presentations include:

• Overview of Subpart F Provisions - Basic Mechanics
• Section 954(d) – Foreign Base Company Sales Income
• Overview of Sections 954(c) and 954(e)
• Computing E&P and Section 1248
• Reporting Issues for Controlled Foreign Corporations and Disregarded Entities 

Foreign Tax Credits from April 2012 presentations include:

•  Overview of the Rules Affecting Foreign Tax Credits and Understanding the Foreign Tax Credit Mechanics: Sections 901, 902, 960 & 903
• Understanding the Foreign Tax Credit Limitation - Section 904
• Understanding the Look-Through Rules Under Section 904(d) (3) and (4)
• Foreign Source Losses and Overall Domestic Losses and their Effect on the Foreign Tax Credit Limitation
• Recent Legislative Developments

U.S.-Canada International Tax Planning from September 2011 presentations include:

• Intercompany Loans and Accounts Receivable
• Earnings Stripping Rules – Section 163(j)
• Branches and Hybrid Branches
• Mergers and Acquisitions – Acquisition of a U.S. Entity
• Transfer Pricing 
• Services Regulations – Reg. Section 1.482-9
• Treaty Developments affecting Canadian Companies
• Foreign Bank Account Reporting
• Mutual Agreement Procedure and Arbitration
• Recent Legislative Changes and Proposals

Tax Planning for the Biotech & Pharmaceutical Industries from August 2011 presentations include:

• Overview of Recent Legislation & Tax Provisions  
• Development & Transfers of Intellectual Property  
• Services Regulations – Reg. Section 1.482-9  
• Cost Sharing RegulationsContract Manufacturing Regulations
• Supply Chain Management 
• R&D Tax Credits & Recent Developments
• International Restructurings

Legal & Regulatory Issues Affecting the Wine Industry from April 2012 presentations include:

• Effectively Negotiating Wine Grape Contracts
• Employment & Labor Law for the Wine Industry – 2012 Update
• Protecting Your Wine Brand
• The Current Legal Landscape for Direct Shipping
• California ABC Regulations – Hot Topics you Need to Know

Inbound Tax Planning from March 2011 presentations include:

• Choice of Entity
• Effectively Connected Income & Permanent Establishments 
• Financing the US Business 
• Life After Out-from-Under
• Foreign Nationals

Transfer Pricing from April 2012 presentations include:

• Overview of U.S. International Transfer Pricing—Key Issues and Hot Topics
• Cost Sharing Today
• Global Treatment of Services Transactions
• Handling an IRS Transfer Pricing Examination
• Transfer Pricing in the BRIC
• Transfer Pricing Documentation
• US Transfer Pricing Legislation
• The New Advanced Pricing and Mutual Agreement Program
• The Future of Transfer Pricing