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:

• New section 36:6.1[E] explores a 2002 revenue procedure providing the exclusive steps for requesting a determination under section 4672(a)(2) that a substance be added to, or removed from, the “list of taxable substances” under section 4672(a).
• New section 42:1.6[D][7][c] discusses whether a taxpayer is entitled to treat as DPGR gross receipts derived from providing customers access to computer software for the customers’ direct use.
• New Chapter 88 explains that in 2022 the Fifth Circuit addressed whether agreements entered into by Exxon (with Qatar and Malaysia) were mineral leases, or mineral “sales.” The court noted that the answer was “worth” a billion dollars.
• Miscellaneous revisions are found throughout the other chapters published in this release.

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PLI PLUS subscribers can access this title through their subscription.