Treatise Update – Langer on Practical International Tax Planning (Fifth Edition)

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Regularly updated, Langer on Practical International Tax Planning gives you the latest news on the legal, tax, business, financial, social, political, technological, geographical, and regional factors to consider when developing and implementing customized planning strategies for clients. It is an invaluable tool for tax and estate planners, tax attorneys, accountants, and sophisticated investors.

This new release updates the treatise with up-to-date practical information and analysis to help preserve your clients’ assets.

Highlights include:

  • Revised section 2:4.2 explores the Tenth Circuit holding about whether the government had the right under section 7345 to revoke the passport of a “seriously delinquent taxpayer.”
  • New section 6:8 recognizes that there are a number of different types of Son-of-Boss transactions, but identifies what they all have in common.
  • Revised sections 8:5.6, 50A:3, 52B:2, and 78:4 explain that the USMCA modernizes NAFTA, is entered into by the same parties, and governs the standards for trade and investment among the parties going forward.
  • Expanded section 26:4.1 examines the revenue procedure providing the domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their “minimum effectively connected net investment income” under section 842(b).
  • Miscellaneous revisions are found throughout the other chapters published in this Release #6.

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