Download or read book CFCs general Overview written by Lowell D. Yoder and published by . This book was released on 2010-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "Describes the general rules for U.S. income taxation of United States shareholders of controlled foreign corporations (CFCs) under Subpart F. It begins with a discussion of the background and legislative history of Subpart F. A detailed analysis is provided of the ownership tests that must be satisfied for Subpart F to apply, including such key terms as "controlled foreign corporation," "United States person," and "United States shareholder." This portfolio also describes the categories of items included in U.S. shareholders' income under Subpart F, and the rules for determining the amounts includible in income and the U.S. tax treatment. It further provides an overview of the tax results to U.S. shareholders of various transactions involving CFCs, including the organization and reorganization of a CFC, CFC distributions, and liquidations and dispositions of CFCs. Finally, it describes the rules coordinating Subpart F with other special rules that apply to foreign entities and summarizes the return and compliance rules that apply to CFCs."
Download or read book CFCs General Overview written by Amanda Varma and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: ...describes the rules for U.S. federal income taxation of United States shareholders (U.S. shareholders) of controlled foreign corporations (CFCs) under the taxing regimes contained in subpart F of subtitle A, chapter 1, subchapter N, part III of the Internal Revenue Code, including the subpart F income and global intangible low-taxed income (GILTI) rules.
Download or read book Fluorine written by Alain Tressaud and published by Academic Press. This book was released on 2018-10-06 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fluorine: A Paradoxical Element, Volume Five, deals with the link between fluorine, humanity and the environment. It is divided into three main sections, including i) The history and developmental stages of fluorinated products, ii) Awareness of its importance in our environment, and iii) Recent contributions of fluoride products in medicine, pharmacy and our daily lives. Made engaging through interesting figures and accessible language, and written by a leading expert, Professor Tressaud, the book supports the work of scientists working in materials, toxicology and environmental science. It complements the author's edited series, Progress in Fluorine Science, covering recent advances. - Describes background and contextual information regarding the history, development of understanding, and applications of this important element - Explores the impacts of fluorine, both positive and negative, in the environment and biological systems - Includes applied, real-world information from agencies, such as CNRS, NASA, HWS and DOH
Download or read book Controlled Foreign Company Legislation written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1996 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.
Download or read book Essential Chemistry for Formulators of Semisolid and Liquid Dosages written by Vitthal S. Kulkarni and published by Academic Press. This book was released on 2015-10-15 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: A needed resource for pharmaceutical scientists and cosmetic chemists, Essential Chemistry for Formulators of Semisolid and Liquid Dosages provides insight into the basic chemistry of mixing different phases and test methods for the stability study of nonsolid formulations. The book covers foundational surface/colloid chemistry, which forms the necessary background for making emulsions, suspensions, solutions, and nano drug delivery systems, and the chemistry of mixing, which is critical for further formulation of drug delivery systems into semisolid (gels, creams, lotions, and ointments) or liquid final dosages. Expanding on these foundational principles, this useful guide explores stability testing methods, such as particle size, rheological/viscosity, microscopy, and chemical, and closes with a valuable discussion of regulatory issues. Essential Chemistry for Formulators of Semisolid and Liquid Dosages offers scientists and students the foundation and practical guidance to make and analyze semisolid and liquid formulations. - Unique coverage of the underlying chemistry that makes possible stable dosages - Quality content written by experienced experts from the drug development industry - Valuable information for academic and industrial scientists developing topical and liquid dosage formulations for pharmaceutical as well as skin care and cosmetic products
Download or read book Chemistry of the Upper and Lower Atmosphere written by Barbara J. Finlayson-Pitts and published by Elsevier. This book was released on 1999-11-17 with total page 993 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here is the most comprehensive and up-to-date treatment of one of the hottest areas of chemical research. The treatment of fundamental kinetics and photochemistry will be highly useful to chemistry students and their instructors at the graduate level, as well as postdoctoral fellows entering this new, exciting, and well-funded field with a Ph.D. in a related discipline (e.g., analytical, organic, or physical chemistry, chemical physics, etc.). Chemistry of the Upper and Lower Atmosphere provides postgraduate researchers and teachers with a uniquely detailed, comprehensive, and authoritative resource. The text bridges the "gap" between the fundamental chemistry of the earth's atmosphere and "real world" examples of its application to the development of sound scientific risk assessments and associated risk management control strategies for both tropospheric and stratospheric pollutants. - Serves as a graduate textbook and "must have" reference for all atmospheric scientists - Provides more than 5000 references to the literature through the end of 1998 - Presents tables of new actinic flux data for the troposphere and stratospher (0-40km) - Summarizes kinetic and photochemical date for the troposphere and stratosphere - Features problems at the end of most chapters to enhance the book's use in teaching - Includes applications of the OZIPR box model with comprehensive chemistry for student use
Download or read book Between Earth and Sky written by Seth Cagin and published by Pantheon. This book was released on 1993 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: By the 1950s CFCs had found further applications: as propellants in aerosol spray cans, in the manufacture of Styrofoam, and as vital industrial solvents. Then, in 1974, after millions of tons of CFCs had been released into the Earth's atmosphere, two scientists at the University of California demonstrated that these same "safe" wonder substances had altered the fundamental chemistry of the atmosphere and had begun to erode the ozone layer - the protective shield of all life on earth. The battle to restrict CFCs was fought in laboratories, at international conferences, and in the halls of Congress, pitting environmentalists intent on remedying what had become a global crisis against industrialists and government officials opposed to regulation. Finally, in 1987, fifty-seven nations signed the first global environmental treaty - the Montreal Protocol, which regulated the further production of CFCs and ushered in a new era of international cooperation on the environment.
Download or read book Handbook of Physical Vapor Deposition PVD Processing written by D. M. Mattox and published by Cambridge University Press. This book was released on 2014-09-19 with total page 947 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers all aspects of physical vapor deposition (PVD) process technology from the characterizing and preparing the substrate material, through deposition processing and film characterization, to post-deposition processing. The emphasis of the book is on the aspects of the process flow that are critical to economical deposition of films that can meet the required performance specifications. The book covers subjects seldom treated in the literature: substrate characterization, adhesion, cleaning and the processing. The book also covers the widely discussed subjects of vacuum technology and the fundamentals of individual deposition processes. However, the author uniquely relates these topics to the practical issues that arise in PVD processing, such as contamination control and film growth effects, which are also rarely discussed in the literature. In bringing these subjects together in one book, the reader can understand the interrelationship between various aspects of the film deposition processing and the resulting film properties. The author draws upon his long experience with developing PVD processes and troubleshooting the processes in the manufacturing environment, to provide useful hints for not only avoiding problems, but also for solving problems when they arise. He uses actual experiences, called ""war stories"", to emphasize certain points. Special formatting of the text allows a reader who is already knowledgeable in the subject to scan through a section and find discussions that are of particular interest. The author has tried to make the subject index as useful as possible so that the reader can rapidly go to sections of particular interest. Extensive references allow the reader to pursue subjects in greater detail if desired. The book is intended to be both an introduction for those who are new to the field and a valuable resource to those already in the field. The discussion of transferring technology between R&D and manufacturing provided in Appendix 1, will be of special interest to the manager or engineer responsible for moving a PVD product and process from R&D into production. Appendix 2 has an extensive listing of periodical publications and professional societies that relate to PVD processing. The extensive Glossary of Terms and Acronyms provided in Appendix 3 will be of particular use to students and to those not fully conversant with the terminology of PVD processing or with the English language.
Download or read book Plastic Product Material and Process Selection Handbook written by Dominick V Rosato and published by Elsevier. This book was released on 2004-08-04 with total page 653 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is for people involved in working with plastic material and plastic fabricating processes. The information and data in this book are provided as a comparative guide to help in understanding the performance of plastics and in making the decisions that must be made when developing a logical approach to fabricating plastic products to meet performance requirements at the lowest costs. It is formatted to allow for easy reader access and this care has been translated into the individual chapter constructions and index. This book makes very clear the behaviour of the 35,000 different plastics with the different behaviours of the hundreds of processes. Products reviewed range from toys to medical devices, to cars, to boats, to underwater devices, containers, springs, pipes, aircraft and spacecraft. The reader's product to be designed and/or fabricated can be directly or indirectly related to plastic materials, fabricating processes and/or product design reviews in this book.*Essential for people involved in working with plastic material and plastic fabricating processes *Will help readers understand the performance of plastics *Helps readers to make decisions which meet performance requirements and to keep costs low
Download or read book Anesthesia Equipment written by Jan Ehrenwerth, MD and published by Elsevier Health Sciences. This book was released on 2013-04-01 with total page 770 pages. Available in PDF, EPUB and Kindle. Book excerpt: Anesthesia Equipment: Principles and Applications, 2nd Edition, by Dr. Jan Ehrenwerth and Dr. James B. Eisenkraft, offers expert, highly visual, practical guidance on the full range of delivery systems and technology used in practice today. It equips you with the objective, informed answers you need to ensure optimal patient safety. "This is a comprehensive, up-to-date reference textbook covering all aspects of physics and equipment for the modern American anaesthetist. It may be helpful to those studying for American fellowship examinations but is not suited to preparation for the UK FRCA examinations." Reviewed by: I.Wrench on behalf of the British Journal of Anaesthesia, Feb 2014 Make informed decisions by expanding your understanding of the physical principles of equipment, the rationale for its use, delivery systems for inhalational anesthesia, systems monitoring, hazards and safety features, maintenance and quality assurance, special situations/equipment for non-routine adult anesthesia, and future directions for the field. Ensure patient safety with detailed advice on risk management and medicolegal implications of equipment use. Apply the most complete and up-to-date information available on machines, vaporizers, ventilators, breathing systems, vigilance, ergonomics, and simulation. Visualize the safe and effective use of equipment thanks to hundreds of full-color line drawings and photographs. Access the complete text and images online, fully searchable, at www.expertconsult.com.
Download or read book Waste Electrical and Electronic Equipment WEEE Handbook written by Vannessa Goodship and published by Woodhead Publishing. This book was released on 2019-07-13 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: Waste Electrical and Electronic Equipment (WEEE) Handbook, Second Edition, is a one-stop reference on current electronic waste legislation initiatives, their impact, and the latest technological considerations for reducing electronic waste (e-waste) and increasing the efficiency of materials recovery. It also provides a wide-range of global and corporate examples and perspectives on the challenges that face specific regions and companies, along with the solutions they are implementing in managing e-waste, offering further insights on how discarded products can be treated. Sections introduce the reader to legislation and initiatives to manage WEEE and discuss technologies for the refurbishment, treatment and recycling of waste electronics. Further sections focus on electronic products that present particular challenges for recyclers, explore sustainable design of electronics and supply chains, discuss national and regional WEEE management schemes, and more. - Addresses the latest challenges and opportunities for electronic waste (e-waste) management, including e-waste collection models, circular economy implications, rare earth metal recovery, and much more - Draws lessons for waste electrical and electronic equipment (WEEE) policy and practice from around the world - Discusses legislation and initiatives to manage WEEE, including global e-waste initiatives, EU legislation relating to electronic waste, and eco-efficiency evaluation of WEEE take-back systems
Download or read book Plant Engineer s Reference Book written by DENNIS A SNOW and published by Elsevier. This book was released on 2013-10-22 with total page 796 pages. Available in PDF, EPUB and Kindle. Book excerpt: * Useful to engineers in any industry * Extensive references provided throughout * Comprehensive range of topics covered * Written with practical situations in mind A plant engineer is responsible for a wide range of industrial activities, and may workin any industry. The breadth of knowledge required by such professionals is so wide that previous books addressing plant engineering have either been limited to certain subjects or cursory in their treatment of topics. The Plant Engineer's Reference Bookis the first volume to offer complete coverage of subjects of interest to the plant engineer. This reference work provides a primary source of information for the plant engineer. Subjects include selection of a suitable site for a factory and provisionof basic facilities (including boilers, electrical systems, water, HVAC systems, pumping systems and floors and finishes). Detailed chapters deal with basic issues such as lubrication, corrosion, energy conservation, maintenance and materials handling aswell as environmental considerations, insurance matters and financial concerns. The authors chosen to contribute to the book are experts in their various fields. The Editor has experience of a wide range of operations in the UK, other Europeancountries, the USA, and elsewhere in the world. Produced with the backing of the Institution of Plant Engineers, this work is the primary source of information for plant engineers in any industry worldwide.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Designing Effective Controlled Foreign Company Rules Action 3 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 3.
Download or read book Economic Implications of Regulating Chlorofluorocarbon Emissions from Nonaerosol Applications written by and published by . This book was released on 1980 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reactive Halogen Compounds in the Atmosphere written by Peter Fabian and published by Springer Science & Business Media. This book was released on 1999-04-09 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: With contributions by numerous experts
Download or read book The Greenhouse Gas Protocol written by and published by World Business Pub.. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.
Download or read book Handbook for the Montreal Protocol on Substances that Deplete the Ozone Layer written by and published by UNEP/Earthprint. This book was released on 2006 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt:
