| Table of Contents |
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| Chapter 1: Application of Fiscal Transparency Principles to Treaty Limitations on the Branch Profits Tax |
Oren Penn ~ PwC
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| Chapter 2: Pepsico Puerto Rico, Inc. Et Al. v. Commissioner, TC Memo 2012-269, Code Sec(s) 385 |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
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| Chapter 3: New York State Bar Association Tax Section Report on IRS Announcement 2008-115 on FIRPTA Treatment of Rights Granted by a Governmental Unit |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
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| Chapter 4: Section 892 Controlled Commercial Entities: The USRPHC Trap |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
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| Chapter 5: Infrastructure and FIRPTA: Advanced Notice of Proposed Rulemaking |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
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| Chapter 6: FIRPTA in the 21st Century—Installment Two: The 5% Public Shareholder Exception |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
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| Chapter 7: FIRPTA in the 21st Century—Installment Three: FIRPTA and Foreign PTPs |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
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| Chapter 8: FIRPTA in the 21st Century—Installment Six: FIRPTA Withholding Where a §892 Investor Is a Partner |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
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| Chapter 11: U.S. Tax Consequences of International Acquisitions |
James P. Fuller ~ Fenwick & West LLP
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| Chapter 15: Subpart F Sales & Services Planning |
Lowell D. Yoder ~ McDermott Will & Emery LLP
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| Chapter 16: Foreign Tax Credit Developments |
James P. Fuller ~ Fenwick & West LLP
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| Chapter 17: U.S. Transfer Pricing Rules and Intangible Property |
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| Chapter 18: Two Key Priorities That Will Enhance the Mutual Agreement Procedure |
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| Chapter 19: The Final Cost Sharing Regulations Attempt to Tighten the Loose Screws |
Thomas M. Zollo ~ KPMG LLP
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| Chapter 20: The Transfer of Workforce in Place to a Foreign Corporation |
Thomas M. Zollo ~ KPMG LLP
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| Index |
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