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Tax

Recorded on: Sep. 18, 2012

Taken from the Web Program 43rd Annual Estate Planning Institute Recorded September, 2012 in New York Charitable Planning and Tax Strategies [01:00:17] Latest developments Gathering windfalls and avoiding pitfalls Drafting charitable remainder trusts for maximum flexibility The purchase price of this segment includes the following article(s) from the Course Handbook available online: Charitable Planning Tax Strategies  ...

Recorded on: Jul. 25, 2012

Taken from the Web Program Basics of International Taxation Recorded July, 2012 in New York Controlled Foreign Corporations (CFCs) and Subpart F [01:24:37] Overview of rules addressing controlled foreign corporations Maintaining deferral in basic supply chain structures Effective repatriation planning post 960(c) anti-hop-scotch rule Prospects for new guidance The purchase price of this segment includes the following article(s) ...

Recorded on: Oct. 10, 2012

Taken from the Web Program Tax, Credit and Other Financial Consequences of Foreclosures, Short Sales and Mortgage Loan Principal Forgiveness Recorded October, 2012 in San Francisco Credit Consequences of Foreclosures, Short Sales and Loan Modification [01:01:34] How foreclosures, short sales and loan modifications impact a borrower’s credit score and future ability to buy another home Foreclosure rescue scams involving mortgage ...

Recorded on: Sep. 20, 2012

Taken from the Web Program Technology and Entertainment Convergence 2012: Hot Business and Legal Issues in "Technotainment" Recorded September, 2012 in San Francisco Distributing Digital Content Through Smartphone Apps: Managing Risk and Reward [00:57:31] Review of underlying technology behind app distribution - backend servers and thin clients The War of Ecosystems: iOS, Android™, Windows® Phone, RIM, and Amazon™  ...

Recorded on: Jun. 13, 2012

Taken from the Web Program Acquiring or Selling the Privately Held Company 2012 Recorded June, 2012 in New York Fiduciary Duties of Directors and Majority Shareholders; Specialty Areas: A. Tax Considerations [01:21:49] A discussion of the duty of controlling and majority stockholders to minority holders in: Business combinations/sales/mergers Squeeze outs Transactions with affiliated entities A. Tax Considerations Taxable ...

Recorded on: Oct. 19, 2012

Taken from the Web Program Pocket MBA Fall 2012 Recorded October, 2012 in New York Overview of Relevant Accounting Frameworks an d Sources of Information [01:03:55] Accounting standards - U.S. Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), convergence and more SEC-registered and public company vs. private company accounting and reporting Other sources and uses of “financial” ...

Recorded on: Jun. 6, 2012

Taken from the Web Program Pocket MBA Summer 2012 Recorded June, 2012 in San Francisco Overview of Relevant Accounting Frameworks and Sources of Information [01:05:07] Objectives of financial reporting Overview of authoritative financial accounting literature Regulatory update - U.S. Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), convergence and more SEC-registered and ...

Recorded on: Oct. 26, 2012

Taken from the Web Program Advanced Swaps & Other Derivatives 2012 Recorded October, 2012 in New York Tax and Accounting [00:54:15] Recent Tax Court decisions, Anschutz, Calloway New tax legislation addressing withholding on dividend substitutes New tax legislation affecting foreign financial institutions receiving U.S. source income (the QI-2 Rules) The purchase price of this segment includes the following article(s) from ...

Recorded on: Dec. 7, 2012

Taken from the Web Program New Developments in Securitization Recorded November, 2012 in New York Tax Developments in Securitization [01:01:52] Domestic structures Off-shore structures Emerging issues and unanswered questions Other tax developments The purchase price of this segment includes the following article(s) from the Course Handbook available online: Selected Tax Issues Affecting Domestic and Cross-Border ...

Recorded on: May. 16, 2012

Taken from the briefing Transfer Pricing: Managing Risks in Light of New IRS Enforcement Initiatives recorded May, 2012. The phenomenon of increasingly global business enterprises with valuable intangible property exposes companies to transfer pricing enforcement by different countries around the world.  Government taxing authorities are becoming more aggressive in enforcing transfer pricing rules as they move to protect their tax bases.  ...