| Basics of International Taxation 2012 TOC |
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| Chapter 1: Outline of Subpart F Anti-Deferral Regime Applicable to U.S. Controlled Foreign Corporations |
Rocco V. Femia ~ Miller & Chevalier Chartered
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| Chapter 2: A Primer on Section 367: Basic Rules and Policies |
Michael L. Schultz ~ Bingham McCutchen LLP
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| Chapter 3: An Introduction to the Foreign Tax Credit |
Carol P. Tello ~ Sutherland Asbill & Brennan LLP
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| Chapter 4: FIRPTA |
Guy A. Bracuti ~ KPMG LLP
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| Chapter 5: Infrastructure and Alternative Energy in the 21st Century: Does 20th Century U.S. Tax Policy Leave Us Tilting at Windmills |
Guy A. Bracuti ~ KPMG LLP
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| Chapter 6: Transfer Pricing and Section 482: An Overview of U.S. Transfer Pricing Rules |
Holly K. McClellan ~ Tranfer Pricing Leader, Tax Counsel, General Electric Capital Corporation
Michael McDonald ~ Finacial Economist, Business & International Taxation Division; Office of Tax Policy, U.S. Department of the Treasury
Mary C. Bennett ~ Baker & McKenzie LLP
Steven C. Wrappe ~ Ernst & Young LLP
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| Chapter 7: Overview of U.S. Tax Treaties |
John L. Harrington ~ Dentons US LLP
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| Chapter 8: Results to the 2011 NFTC Tax Treaty Survey |
Catherine G. Schultz ~ Vice President, Tax Policy, National Foreign Trade Council (NFTC)
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| Chapter 9: PFICs |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
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| Chapter 10: An Introduction to PFICs |
Ethan A. Atticks ~ PwC
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Barbara E. Rasch(invited) ~ Attorney, Branch 2; Office of the Associate Chief Counsel (International), Internal Revenue Service
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| Chapter 11: Foreign Account Tax Compliance Act (FACTA): Current Law, Proposed Regulations and Reporting and Withholding Obligations |
Jeremy M. Naylor ~ Cooley LLP
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| Chapter 12: Statutory Fundamentals of the Taxation of Foreign Currency Transactions |
Douglas E. Chestnut ~ Ernst & Young LLP
Richard G. Larkins ~ Ernst & Young LLP
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| Chapter 13: Possible Legislative Changes to U.S. International Tax Rules |
Kristeen R. Witt ~ Legislation Counsel, Joint Committee on Taxation
Linda E. Carlisle ~ White & Case LLP
E. Ray Beeman(invited) ~ Tax Counsel and Special Advisor for Tax Reform, Committee on Ways and Means, U.S. House of Representatives
Kevin M. Levingston ~ PwC
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| Chapter 14: Foreign Investment in Real Property Tax Act (FIRPTA) Investments (PowerPoint Slides) |
Guy A. Bracuti ~ KPMG LLP
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| Chapter 15: Overview of U.S. Tax Treaties (PowerPoint Slides) |
John L. Harrington ~ Dentons US LLP
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| Chapter 16: An Introduction to PFICs (PowerPoint Slides) |
Ethan A. Atticks ~ PwC
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Barbara E. Rasch(invited) ~ Attorney, Branch 2; Office of the Associate Chief Counsel (International), Internal Revenue Service
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| Chapter 17: Possible Legislative Changes to U.S. International Tax Rules (PowerPoint Slides) |
Kristeen R. Witt ~ Legislation Counsel, Joint Committee on Taxation
Linda E. Carlisle ~ White & Case LLP
E. Ray Beeman(invited) ~ Tax Counsel and Special Advisor for Tax Reform, Committee on Ways and Means, U.S. House of Representatives
Kevin M. Levingston ~ PwC
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| Chapter 18: Index to Basics of International Taxation 2012 |
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