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Basics of International Taxation 2016 -- Overview of U.S. International Tax System

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From the program: Basics of International Taxation 2016

Recorded on: Jul. 21, 2016

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam. Lecture Topics [01:05:25] Upon the successful completion of this program, the participant will be able to: Understand the general rules regarding U.S. income taxation of worldwide income earned by both U.S. and non-U.S. persons. Recognize the U.S. federal income tax treatment of U.S. persons with regard to foreign ...

Last Lunch from a Hot Dog Stand — A Discussion of Recent IRC Section 355 Guidance

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Recorded on: Aug. 18, 2016

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam. Lecture Topics [01:07:55] Upon the successful completion of this program, the participant will be able to: Recall the existing rules concerning tax-free distributions pursuant to IRC Section 355. Recognize the workings of the new proposed rules concerning IRC Section 355 as they relate to the active trade or business (ATB) ...

Cannabis Law: A New Frontier in California and Beyond

On-Demand Web Briefing  On-Demand One-Hour Briefing    

From the program: Cannabis Law: A New Frontier in California and Beyond

Released on: Jan. 14, 2017

Taken from the briefing Cannabis Law:  A New Frontier in California and Beyond recorded January 2017 in New York. With a ballot initiative over 20 years ago, the citizens of California passed Proposition 215, the first medical cannabis law in the country. Despite this, California failed to pass implementing legislation that would provide clear and specific regulatory guidance for those wishing to engage lawfully in medical cannabis ...

Cannabis Law: A New Frontier in California and Beyond

Transcripts  Transcripts    

Recorded on: Jan. 14, 2017

AMY: It is now my pleasure to turn this brifing over to Larry Rosen. LARRY ROSEN: Thank you, Amy. I appreciate the introduction. And I'm going to try to introduce the other two speakers this morning who are far more knowledgeable than I about cannabis law, have been doing this for many more years than I have been. As I said, or as Amy said, I'm a technology attorney and business attorney. And so my area of interest in this field is to see that, ...

Foreign Account Tax Compliance Act 2017: What Financial Institutions and Withholding Agents Need to Know Now

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Recorded on: Mar. 7, 2017

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam. Lecture Topics [01:07:54] Upon the successful completion of this program, the participant will be able to: Recall the implementation and present status of the Foreign Account Tax Compliance Act (FATCA). Recognize key provisions contained in the final and temporary regulations issued under Internal Revenue Code (IRC) §§1471-1474 ...

Foreign Account Tax Compliance Act 2017: What Financial Institutions and Withholding Agents Need to Know Now

Transcripts  Transcripts    

Recorded on: Mar. 9, 2017

AMY TAUB: Hello. My name is Amy Taub. And I'm a program attorney with PLI, a nonprofit learning organization dedicated to keeping attorneys and other professionals at the forefront of knowledge and expertise, as well as preparing them to fulfill their pro bono responsibilities. I'd like to welcome you to today's briefing; "Foreign Account Tax Compliance Act 2017, What Financial Institutions and Withholding Agents Need to Know Now." Before we begin, ...

Nuts and Bolts of Tax Penalties 2017: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties

On-Demand Web Programs  On-Demand Web Programs    Web Segment  Web Segment    MP3 Audio  Audio Download (MP3)    MP4 - Mobile Video Seg  Video Download (MP4)    

From the program: Nuts and Bolts of Tax Penalties 2017: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties

Released on: May. 3, 2017

The number of accuracy-related penalties assessed against individual taxpayers increased from 58,366 in 2005 to 553,184 in 2015.  That is nearly a 1,000% increase over the past decade!  Are there more bad taxpayers?  Or, is the IRS just getting more aggressive about asserting penalties?  Regardless of the answer, responsible tax practitioners must understand what triggers a penalty assessment and how to protect their clients and ...

Basics of International Taxation 2017

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From the program: Basics of International Taxation 2017

Released on: Aug. 4, 2017

In a global business environment, transactions with customers and suppliers often transcend national borders and investment and activities are frequently cross-border as well.   A working knowledge of the U.S. international tax rules is, therefore, of paramount importance to a wide variety of tax and corporate professionals. This year’s program will be led by international tax experts and focuses on specific types of outbound and ...

Tax Concerns for Foreign Persons Investing in the U.S. (Inbound Investments) – Active Business Investments

Transcripts  Transcripts    

Recorded on: Jul. 20, 2017

JOHN L. HARRINGTON: Good morning, everyone. Welcome back to day two of PLI's Basics of International Taxation. As you may recall, yesterday we talked about the impact of the US tax rules on outbound investments. This morning we're going to focus on the US tax rules that apply to the tax concerns of persons investing inside the United States-- inbound investments. And then later on this afternoon, we'll turn to some things that affect both inbound ...

International Tax Aspects of Tax Reform

Transcripts  Transcripts    

Recorded on: Jul. 20, 2017

JOHN L. HARRINGTON: Thanks. That was the first reward for staying all the way through the end of the conference. The second reward is getting to hear our two distinguished panelists talk about the international aspects of tax reform. And this is a very hot topic. It's hard to make a lot of sense of it. So they're both going to do their best at doing that. In this case, we're fortunate to have, at my far left, Janice Mays. Janice is the managing director ...

Tax Concerns for U.S. Persons Investing or Operating Outside the U.S. (Outbound Investments) – Lending, Licensing and Portfolio Investments

Transcripts  Transcripts    

Recorded on: Jul. 20, 2017

LINDA E. CARLISLE: Well, welcome back. Our next panel is going to deal with the tax concerns of US persons investing or operating outside the United States through more passive investments. Remember, our last panel talked about the active businesses. Now, we're going to talk about passive-- lending, licensing, portfolio investments. And to lead us in this discussion, I couldn't be more pleased to have these two terrific people-- Ethan Atticks and ...

Overview of U.S. International Tax System

Transcripts  Transcripts    

Recorded on: Jul. 20, 2017

JOHN L. HARRINGTON: For our first panel, like I said, this is intended to be kind of an overview of the US international tax rules. And I'll just start off with the two basic general rules. The US persons are subject to tax on their worldwide income, US tax and worldwide income. Non-US persons are typically taxed only on their US source income. Now, if that was all to these rules, you wouldn't be here for two days. So there's obviously a lot of sort ...

Outbound Transfers of Intangible Assets and Treatment of Foreign Currency

Transcripts  Transcripts    

Recorded on: Jul. 20, 2017

LINDA CARLISLE: Well, we're back. And, as I said, we really are saving the best for last. This is a brand new panel this year where we are going to talk about outbound transfers of intangible assets, and the treatment of foreign currency. We are so very, very lucky to have Jose Murillo and Phil Wright tell us about these issues. Truly we're saving the best for last. Jose is a partner at EY where he heads EY's international tax services group focusing ...

Cross-Border Services and Employment Tax Issues

Transcripts  Transcripts    

Recorded on: Jul. 20, 2017

JOHN HARRINGTON: So now we go from discussing transfers of property and services to discussing transfers of people. So we have our next panel is going to talk about the cross-border services and employment tax issues. So we have two panelists who will come up as soon as they get a chance. Apologies. There'll be a break following this one. While they're getting settled in, I'll introduce our two panelists. To my left is Anne Batter. She's a partner ...

International Tax Reporting and Dealing with Noncompliance

Transcripts  Transcripts    

Recorded on: Jul. 20, 2017

LINDA E. CARLISLE: Welcome back, everyone. I hope you had a good break and are ready for an afternoon of more excellent presentations. Our next panel is going to deal with international tax reporting and how the IRS deals with noncompliance. As we know, tax reporting by US persons with foreign income is required and is receiving a great amount of attention in recent years. Bob Temin and Josh Ungerman will tell us what forms will need to be filed and ...

Tax Concerns for U.S. Persons Investing or Operating Outside the U.S. (Outbound Investments) – Active Business Operations

Transcripts  Transcripts    

Recorded on: Jul. 20, 2017

LINDA CARLISLE: Now that we have a basic understanding of the international tax rules, or at least how they're intended to operate, we're going to get to the real nitty gritty of how they do operate. And we have five more panels today that will go through the specifics of how US taxes outbound and inbound transactions. Now tomorrow, we'll deal with inbound transactions, and investments, and transfer pricing, and cross-border, and the diseases we were ...

Tax Concerns for Foreign Persons Investing in the U.S. (Inbound Investments) – Passive Investments & U.S. Withholding and Reporting

Transcripts  Transcripts    

Recorded on: Jul. 20, 2017

JOHN L. HARRINGTON: Thank you. Welcome back, everyone. We just finished our first in-bound panel dealing with sort of what we call active business investments. And now our second panel for the morning will deal with the in-bound investments from a passive investment standpoint. And we have two excellent panelists here. To my immediate left is Bill Corcoran. He's a partner at Cooley LLP in Boston. And he represents leveraged buyout, venture capital, ...

Qualified Small Business Stock Trends in Venture Financings and Mergers and Acquisitions

MP3 Audio  Audio Download (MP3)    On-Demand Web Briefing  On-Demand One-Hour Briefing    

Recorded on: Jul. 27, 2017

Taken from the briefing Qualified Small Business Stock Trends in Venture Financings and Mergers and Acquisitions recorded July, 2017 in New York. The “qualified small business stock” (QSBS) provisions of the Internal Revenue Code allow taxpayers to exclude a specified percentage of gain recognized on the sale of eligible QSBS held for over five years, which exclusion, for shares issued on or after September 28, 2010, may be 100% (subject ...

ERISA 2017: The Evolving World

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From the program: ERISA 2017: The Evolving World

Released on: Aug. 8, 2017

PLI’s popular two-day program, ERISA 2017: The Evolving World is a must for ERISA and benefits practitioners. Our experienced faculty of leading benefits attorneys will discuss a broad array of topics, including the basic regulatory framework, the types of plans covered, the requirements for intended tax treatment, fiduciary responsibilities and other issues relating to the investment of plan assets, how to correct errors and the role of the ...

Basics of the Federal Election Campaign Act 2017

MP3 Audio  Audio Download (MP3)    On-Demand Web Briefing  On-Demand One-Hour Briefing    

Recorded on: Aug. 2, 2017

Taken from the briefing Basics of the Federal Election Campaign Act 2017 recorded August, 2017 in New York. In just one hour, this Briefing will provide you with a summary of federal candidate and PAC campaign law, as regulated by the Federal Election Campaign Act and administered by the Federal Election Commission’s Regulations and Disclosure Rules. Lecture Topics [01:03:14] Listen to Jan Witold Baran of Wiley Rein LLP, Kenneth A. ...

ERISA: Legal Risks and Issues Affecting Plan Sponsors

Transcripts  Transcripts    

Recorded on: Aug. 2, 2017

ERIN CHO: All right. Great. Welcome, everyone, to our panel on critical issues facing plan sponsors. I'm delighted to introduce to you our two panelists today. Our first panelist is Jennifer Eller. She is principal at Groom Law Group and she's co-head of the firm's fiduciary practice group. Jenny advises financial institutions on the design and delivery of products and services to the retirement plan marketplace and also advises large corporate and ...

ERISA: Platforms and Investment Products - Post-Fiduciary Regulation

Transcripts  Transcripts    

Recorded on: Aug. 2, 2017

ERIN K. CHO: All right, thank you everybody for joining us. We're going to begin our panel today on how the fiduciary regulation has impacted the offering of platform in investment products. And I'm delighted to welcome a panel of experts here, and I'm going to just go in alphabetical order. The first panelist is Jason Bortz. He's senior vice president and senior counsel at Capital Group, the investment manager to the American Funds. Seated next ...

ERISA Fundamentals and Evolution

Transcripts  Transcripts    

Recorded on: Aug. 2, 2017

PHYLLIS C. BORZI: Well, thank you so much. I thought I might just take a minute to tell you a little bit about EBSA, and then we're going to talk a little bit about some of the themes that ran through the discussion and debate that led to ERISA and then focus on some of the special issues. So the Employee Benefits Security Administration is one of about 12 departments within the Department of Labor, the US Department of Labor. When I left the department, ...

ERISA: Regulatory Interaction with Plans

Transcripts  Transcripts    

Recorded on: Aug. 2, 2017

ERIN CHO: All right. We're going to begin our next panel on regulatory interactions with plans and I'm pleased to welcome our three panelists the first one is Michael Boro. He's a partner at PWC's Global Human Resource Services practice in New York. Our second panelist is Alan Lebowitz. He serves as senior advisor to Evercore Trust. He was formerly Deputy Assistant Secretary for Program Operations at the US Department of Labor, EBSA. And he served ...

ERISA: The M&A Transactional Practice

Transcripts  Transcripts    

Recorded on: Aug. 2, 2017

BILL RYAN: Well, good morning, everyone. I'm Bill Ryan and my co-chair, Erin Cho, and I welcome you to day two or ERISA The Evolving World in 2017. We're kicking off the panel this morning with description of ERISA issues that arise in the context of M&A Transactional Practice. And I can't think of two better people to go through those issues than the two speakers who are to my immediate left. First on my immediate left, Ian Levin who's a partner ...


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