| Basics of International Taxation 2013 Table of Contents |
|
|
| Chapter 1: Outline of Subpart F Anti-Deferral Regime Applicable to U.S. Controlled Foreign Corporations (April 26, 2013) |
Layla J. Aksakal ~ Miller & Chevalier Chartered
Rocco V. Femia ~ Miller & Chevalier Chartered
|
|
| Chapter 2: A Primer on Section 367: Basic Rules and Policies (April 26, 2013) |
Michael L. Schultz ~ Bingham McCutchen LLP
|
|
| Chapter 3: An Introduction to the Foreign Tax Credit |
Carol P. Tello ~ Sutherland Asbill & Brennan LLP
|
|
| Chapter 4: FIRPTA |
Guy A. Bracuti ~ KPMG LLP
|
|
| Chapter 5: Infrastructure and Alternative Energy in the 21st Century: Does 20th Century U.S. Tax Policy Leave Us Tilting at Windmills? 40 TMIJ 3, 01/14/2011 |
Guy A. Bracuti ~ KPMG LLP
|
|
| Chapter 6: Transfer Pricing and Section 482: An Overview of U.S. Transfer Pricing Rules |
Melody Leung ~ Ernst & Young LLP
Steven C. Wrappe ~ Ernst & Young LLP
|
|
| Chapter 7: Overview of U.S. Tax Treaties (April 26, 2013) |
John L. Harrington ~ Dentons US LLP
|
|
| Chapter 8: Tax Treaties and Their Importance to the United States |
Catherine G. Schultz ~ National Foreign Trade Council (NFTC)
|
|
| Chapter 9: An Introduction to PFICS |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Andrew P. Solomon ~ Sullivan & Cromwell LLP
Barbara E. Rasch ~ Internal Revenue Service
|
|
| Chapter 10: New PFIC Guidance Provided: But More Remains to Be Done, 38 Tax Mgmt. Intl. J. 675 2009 (December 11, 2009) |
Carol Tello ~ Sutherland Asbill & Brennan, LLP
Christopher Ocasal ~ Sutherland Asbill & Brennan, LLP
|
|
| Chapter 11: The Foreign Account Tax Compliance Act (FATCA): A Summary of The Law, The Final Regulations and The Intergovernmental Agreements |
Jeremy Naylor ~ Cooley LLP
|
|
| Chapter 12: Statutory Fundamentals of the Taxation of Foreign Currency Transactions |
Douglas Chestnut ~ Ernst & Young LLP
Richard Larkins ~ Ernst & Young LLP
|
|
| Chapter 13: Tax Reform: Searching for a Fast Track to an Unknown Destination (March 4, 2013) |
John L. Harrington ~ Dentons US LLP
|
|
| Chapter 14: General Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals (April 2013) |
|
|
| Chapter 15: Technical Explanation of the Ways and Means Discussion Draft Provisions to Establish a Participation Exemption System for the Taxation of Foreign Income (October 26, 2011) |
|
|
| Chapter 16: Foreign Investment in Real Property Tax Act (Firpta) Investments (Powerpoint Slides) |
Guy A. Bracuti ~ KPMG LLP
|
|
| Chapter 17: Transfer Pricing and Section 482 (Powerpoint Slides) |
Melody Leung ~ Ernst & Young LLP
Steven C. Wrappe ~ Ernst & Young LLP
|
|
| Chapter 18: Overview of U.S. Tax Treaties (Powerpoint Slides) |
John L. Harrington ~ SNR Denton
|
|
| Chapter 19: An Introduction to PFICS (New York City Powerpoint Slides) |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Andrew P. Solomon ~ Sullivan & Cromwell LLP
Barbara E. Rasch ~ Internal Revenue Service
|
|
| Chapter 20: An Introduction to PFICS (San Francisco Powerpoint Slides) |
Ethan A. Atticks ~ PwC
Christopher Ocasal ~ Ernst & Young LLP
Barbara E. Rasch ~ Internal Revenue Service
|
|
| Chapter 21: Possible Legislative Changes to U.S. International Tax Rules (Powerpoint Slides) |
Kristeen R. Witt ~ Joint Committee on Taxation
Linda E. Carlisle ~ White & Case LLP
John L. Harrington ~ Dentons US LLP
E. Ray Beeman ~ Ways and Means Committee,
Kevin M. Levingston ~ PricewaterhouseCoopers LLP
|
|
| Index to Basics of International Taxation 2013 |
|
|