On-Demand Learning

Tax

Past Month

Recorded on: Jul. 16, 2013

Taken from the briefing Avoiding the Bite of the Unrelated Business Income Tax recorded July, 2013.The Unrelated Business Income Tax (UBIT) and the related concept of Unrelated Debt Financed Income (UDFI) pose formidable hurdles to lawyers and business people handling investment transactions for nonprofit organizations.  Understanding these concepts and some of the techniques for avoiding them, are the focus of this seminar.  ...

From the program: Basics of International Taxation 2013

Recorded on: Jul. 26, 2013

Taken from the Web Program Basics of International Taxation 2013 recorded July, 2013 in New York.Lecture Topics  [01:23:30]Controlled Foreign Corporations (CFCs) and Subpart F  [01:23:30] History and policies underlying Subpart F rules Key definitions and foundational concepts Required inclusions under Subpart F rules Treatment of distributions from CFCs Consequences of dispositions and liquidations of CFCs The purchase price ...

Released on: Jul. 31, 2013

Taken from the briefing Growing Criminal Risks of Intermediaries for Cross-Border Financial Crimes recorded July, 2013.In the last couple of decades the U.S. and the world have experienced growing prosecutions of intermediaries for cross-border financial crimes.   A U.S. bank was convicted by a Spanish court for moving money in the Pinochet criminal investigation instead of freezing it.  The U.S. and State of New York have brought criminal ...

Recorded on: Jul. 12, 2013

Taken from the briefing Supreme Court, DOMA and Proposition 8: Implications for the Future recorded July, 2013.In United States v. Windsor the Court struck down Section 3 of the Defense of Marriage Act and inHollingsworth v. Perry the Court dismissed an appeal defending California's Proposition 8.Please listen to Erwin Chemerinsky, Founding Dean and Distinguished Professor of Law at the University of California, Irvine ...