National Underwriters released two tax books authored by TJSL Associate Dean William Byrnes and Adjunct Professor Robert Bloink of the Graduate Tax Program.
"These market leaders mark a milestone of a major re-organization of material for ease of research and understanding” according to National Underwriters.
“We have included a new section on captive insurance, on reverse mortgages, on international tax and estate issues DOMA, as well as expanding the section on ETFs and on precious metals & collectibles,” Byrnes said. “Moreover, we will soon announce the newest title of Tax Facts that will publish in Fall - addressing entrepreneurs and their small business tax issues.
“Tax Facts has attracted over 20,000 subscribers – and the Tax Facts Online portal has been well received by financial planning professionals. I think this is a testament to National Underwriter’s approach of contextualizing client problems in a Question – Answer format.”
Both publications are now available as e-books, as an alternative or in combination with print.
Dean Byrnes is also pleased to announce the publication of INTERNATIONAL WITHHOLDING TAX TREATY GUIDE, SECOND EDITION by LexisNexis.
The second edition of International Withholding Tax Treaty Guide, authored by Dean Byrnes and Dr. Robert J. Munro, includes new binders with new chapter structures of completely rewritten tax information and analysis. The second edition of Foreign Tax & Trade Briefs includes a new structure for all 110 country chapters to reflect the evolution of national tax systems since 1948. The International Withholding Tax Treaty Guide has been expanded to include many new countries to match the robust list of Foreign Tax & Trade Briefs, and its footnote numbering has been amended for brevity and modern coherence.
Moreover, International Withholding Tax Treaty Guide subscribers will receive new chapters of analysis and planning based on the OECD Model DTA articles and major trading country jurisprudence that are most relevant to corporate tax counsel, addressing topics such as capital gains, dividends, interest, rents, leasing income, royalties and permanent establishment, as well as developing topics such as new standards of information exchange. Corporate counsel may combine these publications with the LexisNexis Matthew Bender publication Tax Havens of the World to form a complete international tax planning and risk management library.
Dean Byrnes said, "The Second Edition completes my re-write process of this book to re-structure the citation architecture for a modern approach to tax treaty analysis. Over the next two years I will author an in-depth, comparative analysis of tax treaty articles, to provide practitioners and arbitrators a go-to treatise for global corporate planning.
In 1974, Matthew Bender added a third binder to Foreign Tax & Trade Briefs, the International Withholding Tax Treaty Guide, to specifically address the important role of tax treaties in tax risk management that had developed in the sixties. By 1975, nearly one thousand tax treaties had been signed between countries based on the OECD's Model with an additional 200 treaties in force based on the League of Nations Models. Moreover, many (former) territories had become independent, developing countries with the ability to establish their own tax treaties. There are now more than 3,200 tax treaties, of which 2,900 are signed and in effect with the remaining 300 yet to become effective by official legislative approval.”
Dean Byrnes noted that Jason Miller, a third year Thomas Jefferson student, just returned from an embedded externship, called a stagier in Europe, with PriceWaterhouseCoopers in Istanbul, where he was working with a managing tax partner and Dean Byrnes on the Lexis publications.