Category Archives: International Law

New Edition! International Tax & Estate Planning: A Practical Guide for Multinational Investors (Fourth Edition)

PLI Press is proud to announce the publication of the fourth edition of International Tax & Estate Planning.

This book deals with the management and disposition of multinational estates. It presents a practical approach to maximizing assets, minimizing taxes and risks, and avoiding legal disputes. Featuring helpful charts and checklists, it offers strategies for drafting wills and trust documents that secure clients’ interests. It also provides tips on how to prepare estate planning vehicles and individualized testamentary plans, protect investments against government expropriation, calculate tax credits and owed taxes, and navigate federal reporting requirements and relevant forms.

Some of the recent developments discussed in this new edition include:

Domicile: Clarification of the legal construct of “domicile” and whether it is determined based on “permanency” or “an intent to return indefinitely” (see section 1:3.1).
Gift Tax: Updated information on the requirements a nonresident alien must meet to qualify for the annual gift tax exclusion (see section 3:6).
U.S. Federal Reporting Requirements: Exploration of the reasons why increased regulatory attention has been given to the conflict between an individual’s right to privacy and the government’s need to access financial information for tax and other fiscal purposes (see NEW Chapter 5).
Trusts: Discussion of how to navigate the complexities of conflicting intersecting principles in civil and common law (see FULLY REWRITTEN Chapter 6).
Cryptocurrency and Digital Assets in Estate Planning: Specification of the additional details that must be included in a digital asset provision to ensure that these assets may be accessed (see section 7:8.2).

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Treatise Update- International Corporate Practice: A Practitioner’s Guide to Global Success

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International Corporate Practice provides guidance on building a comprehensive global legal department and includes advice on structuring, staffing, and budgeting, as well as the use of foreign legal consultants and outsourcing.

Written by some of the nation’s leading corporate attorneys, this book will help you to develop compliance programs that minimize clients’ legal exposure in foreign markets, commercialize intellectual property, evaluate successful mergers and acquisitions abroad, structure effective international project financing transactions, ensure clients satisfy international guidelines crucial to their global viability, and manage legal challenges facing clients overseas.

The new release includes updates to the following chapters:

Chapter 1 on global law department management
Chapter 5 on outsourcing and contract attorneys
Chapter 6 on corporate compliance
Chapter 8 on crisis management
Chapter 9 on internal investigations
Chapter 14 on transfer pricing
Chapter 20 on international securities offerings under U.S. securities laws
Chapter 22 and Appendix 22A on immigration considerations in international assignments
Chapter 25 and Appendices 25A and 25B on export control laws
Chapter 27 on environmental law

The Index has also been updated for this release.

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Treatise Update – International Corporate Practice: A Practitioner’s Guide to Global Success

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International Corporate Practice provides guidance on building a comprehensive global legal department, including advice on structuring, staffing, and budgeting, as well as the use of foreign legal consultants and outsourcing. It also includes helpful case studies, checklists, and sample documents.

This release features new material designed to enable lawyers, whether in-house or outside counsel, to operate efficiently on the global stage.

Topics discussed include the following:

Global Law Department Management: New data on the number of CLOs that report directly to the CEOs of global companies (see § 1:3.1).
International Attorney-Client Privilege: Updated sections discuss the privilege in Australia (§ 2:2.2), Austria (§ 2:2.3), and Switzerland (§ 2:2.28).
Crisis Management: Chapter 8 now considers the scenario in which war and/or invasion occurs in a country where the company has employees, offices, and facilities (see § 8:2 and § 8:8.3).
Litigation Management and Discovery: Chapter 10 now describes two September 2022 decisions by the Southern District of New York which apply the factors set forth in Iragori v. United Technologies Corp. when ruling on defendants’ motions to dismiss on forum non conveniens grounds (see § 10:5.1[C]).
Mergers and Acquisitions: Revisions to Chapter 17 identify the drivers behind cross-border M&A and discuss the advantages that cross-border M&A have over domestic M&A (see § 17:4.1). A new section discusses diligence issues in international M&A (see § 17:5.4).
Export Control Laws: Chapter 25 contains updated appendices which provide revised provisions of U.S. export control and sanctions laws (App. 25A) and expanded guidance on the steps to take in implementing an export compliance program (App. 25B).
The Index has also been updated for this release.

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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:

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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Treatise Update – Proskauer on Privacy: A Guide to Privacy and Data Security Law in the Information Age (Second Edition)

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Proskauer on Privacy: A Guide to Privacy and Data Security Law in the Information Age is a comprehensive reference on the laws governing every area where data privacy and security is potentially at risk. The treatise guides entities in developing compliance programs that satisfy federal and state standards, ensure data privacy and security, prevent cybercrime, and avoid fines, penalties, litigation, damages, and negative publicity. It also examines international regulation of privacy and data security.

Some of the recent developments discussed in this new release include:

Chapter 14, International Privacy Laws: As predicted by the March 2022 PLI Chronicle article, Data Security and Privacy Predictions for 2022: 6 Issues to Watch, China has “leverage[d] new privacy and cyber security laws” this year. As such, this chapter has been updated to include coverage of China’s first comprehensive national-level personal information protection law, the Personal Information Protection Law of the PRC (see §14:10.3[B]). It also provides developments on Oman’s Personal Data Privacy Law (effective February 9, 2023; see §14:10.5[B]); and new coverage of Qatar’s data protection regime (see §14:10.5[C]). Updates are provided on all other covered jurisdictions as well.
Chapter 16, Insurance for Data Breaches, Cyber Crime, and Unauthorized Privacy Disclosures: Discusses the latest trends and litigation involving cyber insurance.
Chapter 18, Location Privacy: Technology and the Law: Updated with the most recent holdings concerning the collection of location data through smart phones and other mobile devices, automatic vehicle license readers, e-bicycles, and other technologies.

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Treatise Update – Business Taxation Deskbook: Corporations, Partnerships, Subchapter S, and International

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Business Taxation Deskbook is a guide to a wide range of domestic and international business tax issues under the federal income tax law as it exists subject to the Internal Revenue Code after the enactment of the Tax Cuts and Jobs Act of 2017 (TCAJA). The book provides a brief introduction to state law issues in business taxation. It also addresses the life cycle of the three principal business entities (that is, C corporations, partnerships, and S corporations), and inbound and outbound cross border transactions.

Highlights of Release #2 include:

New § 1:19 – provides a brief introduction to the taxation of cryptocurrencies.
New § 1:21 – discusses some of the Biden administration’s business-related tax proposals.
New § 1:22 – briefly introduces the OECD’s Pillars One and Two for avoiding abuse in the international tax system.
New § 5:4.1[D][3] – explains a federal district court decision holding that temporary regulations implementing section 245A were invalid because they did not meet the APAs notice and comment requirements.
New § 8:6 – addresses a potential change in the definition of control both for purposes of section 351 and the reorganization provisions.
New § 21:4 – introduces the OECD’s Pillars One and Two, which are designed, inter alia, to prevent a parent company from avoiding tax on income earned by its foreign subsidiaries.

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