tax notes international - Tuck School of Business - Dartmouth College

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April 27 U.S. International Tax — New York. ATLAS will sponsor a two-day introduction to U.S. international tax with topics including key issues involving the American Jobs Creation Act and the U.S. tax effects of generating income or losses from operations overseas. • Tel: (800) 206-4432 • Web site: http://www.atlas-sfi.com April 29 U.S. International Tax — New York. ATLAS will sponsor an intermediatelevel three-day seminar on U.S. international tax provisions using examples and case studies. • Tel: (800) 206-4432 • Web site: http://www.atlas-sfi.com May 4 International Tax — Chicago. Networking Seminars Inc. will sponsor a one-day introductory course on international taxation and taxation of foreign earnings of U.S. corporations. • Tel: (914) 874-5395 • E-mail: info@networkingseminars.net • Web site: http:// www.networkingseminars.net Foreign Tax Credit — Chicago. ATLAS will sponsor a two-day overview course on U.S. foreign tax credit mechanics under various code sections. • Tel: (800) 206-4432 • Web site: http://www.atlas-sfi.com May 5 International Tax — Chicago. Networking Seminars Inc. will sponsor a one-day intermediate course on international taxation focusing on recent U.S. rulings and changes to the international tax regulations. • Tel: (914) 874-5395 • E-mail: info@networkingseminars.net • Web site: http:// www.networkingseminars.net May 6 International Tax — Chicago. Networking Seminars Inc. will sponsor a one-day advanced course on international taxation focusing on recent court decisions and U.S. and foreign tax rulings. • Tel: (914) 874-5395 • E-mail: info@networkingseminars.net • Web site: http:// www.networkingseminars.net May 7 U.S. International Tax — Philadelphia. ATLAS will sponsor a two-day forum on topics including cross-border tax planning for corporations and U.S. regulatory guidance. • Tel: (800) 206-4432 • Web site: http://www.atlas-sfi.com May 13 Partnerships, LLCs, and Joint Ventures — Chicago. The Practising Law Institute will sponsor a three-day seminar on partnership tax rules. • Tel: (800) 260-4754 • Web site: http://www.pli.edu May 18 Earnings and Profits of Foreign Subsidiaries — Philadelphia. ATLAS will sponsor a two-day seminar focusing on new regulations for earnings and profits, subpart F income, and foreign tax credits. • Tel: (800) 206-4432 • Web site: http://www.atlas-sfi.com Latin America Tax Update — Miami. The Council for International Tax Education will sponsor a two-day conference that examines tax issues in doing business in Latin America. • Tel: (914) 328-5656 • E-mail: info@citeusa.org U.S. International Transfer Pricing — Miami. The Council for International Tax Education will sponsor a two-day course on U.S. transfer pricing rules under IRC section 482. • Tel: (914) 328-5656 TAX CALENDAR • E-mail: info@citeusa.org Tax Aspects of International Acquisitions — Philadelphia. ATLAS will sponsor a two-day seminar on crossborder business mergers and acquisitions. • Tel: (800) 206-4432 • Web site: http://www.atlas-sfi.com May 27 Partnerships, LLCs, and Joint Ventures — New York. The Practising Law Institute will sponsor a three-day seminar on partnership tax rules. • Tel: (800) 260-4754 • Web site: http://www.pli.edu June 4 International Transfer Pricing — Chicago. ATLAS will sponsor a two-day seminar on pricing documentation, audits, competent authority procedures, and advanced pricing agreements. • Tel: (800) 206-4432 • Web site: http://www.atlas-sfi.com June 10 Partnerships, LLCs, and Joint Ventures — San Francisco. The Practising Law Institute will sponsor a three-day seminar on partnership tax rules. • Tel: (800) 260-4754 • Web site: http://www.pli.edu June 15 U.S. International Tax — Boston. ATLAS will sponsor a two-day introduction to U.S. international tax with topics including key issues involving the American Jobs Creation Act and the U.S. tax effects of generating income or losses from operations overseas. • Tel: (800) 206-4432 • Web site: http://www.atlas-sfi.com June 17 U.S. International Tax — Boston. ATLAS will sponsor an intermediatelevel three-day seminar on U.S. international tax provisions using examples and case studies. • Tel: (800) 206-4432 • Web site: http://www.atlas-sfi.com TAX NOTES INTERNATIONAL FEBRUARY 2, 2009 • 477 (C) Tax Analysts 2009. All rights reserved. Tax Analysts does not claim copyright in any public domain or third party content.
Africa: Zein Kebonang Albania: Adriana Civici Angola: Trevor Wood Anguilla: Alex Richardson Antigua: Donald B. Ward Argentina: Cristian E. Rosso Alba; Sebastian Lopez-Sanson Armenia: Suren Adamyan Asia: Laurence E. Lipsher Australia: Graeme S. Cooper; Richard Krever; Philip Burgess Austria: Markus Stefaner; Clemens Philipp Schindler Bahamas: Hywel Jones Bangladesh: M. Mushtaque Ahmed Barbados: Patrick B. Toppin Belgium: Werner Heyvaert; Marc Quaghebeur Bermuda: Wendell Hollis Botswana: I.O. Sennanyana Brazil: David Roberto R. Soares da Silva Bulgaria: Todor Tabakov; Lubka Tzenova Cameroon: Edwin N. Forlemu Canada: Brian J. Arnold; Jack Bernstein; Steve Suarez Caribbean: Bruce Zagaris Cayman Islands: Timothy Ridley Chile: Macarena Navarrete China (P.R.C.): Laurence E. Lipsher; Peng Tao; Huiyan Qiu Cook Islands: David R. McNair Costa Rica: Alvaro Castro Mendez Croatia: Hrvoje Šimovic Cuba: Cristian Óliver Lucas-Mas Cyprus: Theodoros Philippou Czech Republic: Niko Härig Denmark: Nikolaj Bjørnholm; Jens Wittendorff Dominican Republic: Dr. Fernándo Ravelo Alvarez Eastern Europe: Iurie Lungu Ecuador: Roberto Silva Legarda Egypt: Abdallah El Adly Estonia: Viktor Trasberg; Inga Klauson European Union: Marco Rossi; Clemens Philipp Schindler Fiji: Bruce Sutton Finland: Marjaana Helminen France: Olivier Delattre; Michel Collet; Hervé Bidaud Gambia: Samba Ebrima Saye Germany: Jörg-Dietrich Kramer; Thomas Eckhardt; Clemens Philipp Schindler; Wolfgang Kessler; Rolf Eicke Ghana: Seth Terkper Gibraltar: Charles D. Serruya Greece: Alexandra Gavrielides Guam: Stephen A. Cohen Guernsey: Neil Crocker Guyana: Lancelot A. Atherly Hong Kong: Laurence E. Lipsher Hungary: Farkas Bársony Iceland: Indridi H. Thorlaksson India: Nishith M. Desai; Shrikant S. Kamath; Vaishali Mane; Mundachalil Padmakshan Indonesia: Freddy Karyadi Iran: Mohammad Tavakkol Ireland: Kevin McLoughlin Isle of Man: Richard Vanderplank Israel: Joel Lubell; Guy Katz Italy: Alessandro-Adelchi Rossi; Gianluca Queiroli; Marco Rossi; Federico Pacelli Japan: Paul Previtera Jersey: J. Paul Frith CORRESPONDENTS Kenya: Glenday Graham Korea: Sangmoon Chang Kuwait: Abdullah Kh. Al-Ayoub Latvia: Andrejs Birums; Valters Gencs Lebanon: Fuad S. Kawar Libya: Ibrahim Baruni Lithuania: Nora Vitkuniene Luxembourg: Jean-Baptiste Brekelmans Malawi: Clement L. Mononga Malaysia: Jeyapalan Kasipillai Malta: Dr. Antoine Fiott Mauritius: RamL.Roy Mexico: Jaime Gonzalez-Bendiksen; Koen van ’t Hek Middle East: Aziz Nishtar Monaco: Eamon McGregor Mongolia: Baldangiin Ganhuleg Morocco: Mohamed Marzak Myanmar: Timothy J. Holzer Nauru: Peter H. MacSporran Nepal: Prem Karki Netherlands: Eric van der Stoel; Michaela Vrouwenvelder; Jan Ter Wisch Netherlands Antilles: Dennis Cijntje; Koen Lozie New Zealand: Adrian Sawyer Nigeria: Elias Aderemi Sulu Northern Mariana Islands: John A. Manglona Norway: Frederik Zimmer Oman: Fudli R. Talyarkhan Panama: Leroy Watson Papua New Guinea: Lutz K. Heim Philippines: Benedicta Du Baladad Poland: Dr. Janusz Fiszer; Michal Tarka Portugal: Francisco de Sousa da Câmara; Manuel Anselmo Torres Qatar: Finbarr Sexton Russia: ScottC.Antel Saint Kitts-Nevis: Mario M. Novello Saudi Arabia: Fauzi Awad Serbia and Montenegro: Danijel Pantic Sierra Leone: Shakib N.K. Basma; Berthan Macaulay Singapore: Linda Ng Slovakia: Niko Härig South Africa: Peter Surtees Spain: Florentino Carreño; Sonia Velasco Sri Lanka: D.D.M. Waidyasekera Sweden: Leif Mutén; Mattias Dahlberg Switzerland: Thierry Boitelle Taiwan: Yu Ming-i Trinidad & Tobago: Rolston Nelson Tunisia: Lassaad M. Bediri Turkey: Mustafa Çamlica Turks & Caicos Islands, British West Indies: Ariel Misick Uganda: Frederick Ssekandi United Arab Emirates: Nicholas J. Love United Kingdom: Trevor Johnson; Nikhil Mehta; Tom O’Shea United States: James Fuller U.S. Virgin Islands: Marjorie Rawls Roberts Uruguay: Dr. James A. Whitelaw; Alberto Varela VAT Issues: Richard Ainsworth Vanuatu: Bill L. Hawkes Venezuela: Ronald Evans; Pedro Palacios Rhode Vietnam: Frederick Burke Zambia: W Z Mwanza Zimbabwe: Prof. Ben Hlatshwayo 478 • FEBRUARY 2, 2009 TAX NOTES INTERNATIONAL (C) Tax Analysts 2009. All rights reserved. Tax Analysts does not claim copyright in any public domain or third party content.
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tax notes international Volume 53,
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ARGENTINA 387 Buenos Aires’ New S
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President and Publisher: Christophe
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HIGHLIGHTS from the tax accounts in
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HIGHLIGHTS However, if the firm rec
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HIGHLIGHTS NEWS ANALYSIS Multinatio
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HIGHLIGHTS check by full tax on any
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HIGHLIGHTS U.S. Widens Investigatio
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HIGHLIGHTS is required to withhold
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HIGHLIGHTS by a Canadian taxpayer a
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HIGHLIGHTS Personal Tax Measures Th
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ARGENTINA the most significant exem
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CHINA (P.R.C.) On December 16, 2008
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EUROPEAN UNION ensure that there is
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GERMANY confessed to his wrongdoing
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INDIA Addressing the assessee’s d
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INDONESIA As of January 1 and conti
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JAPAN insistence that the bill incl
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OECD OECD OECD Group Addresses CIVs
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OECD Furthermore, a source country
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PORTUGAL Extension of Portuguese Ho
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SPAIN tax authorities interpret the
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410 • FEBRUARY 2, 2009 TAX NOTES
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FEATURED PERSPECTIVES We, the taxpa
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FEATURED PERSPECTIVES he has to pay
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BOOK REVIEW smaller government. But
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418 • FEBRUARY 2, 2009 TAX NOTES
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PRACTITIONERS’ CORNER for German
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SPECIAL REPORTS reports were of the
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SPECIAL REPORTS that either avoids
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