Before we can begin to understand how the Fifth Amendment applies in offshore tax cases, we must first understand why such a provision is in the Constitution in the first place. Most of us cannot relate to confessions extracted by torture (Kylo Ren’s interrogation of Poe Dameron in The Force Awakens is in something of a gray area). But for the people who voted to ratify the Constitution in the late 1780s, torture and involuntary confessions were a big deal. Many of their great-grandfathers and great-grandmothers left England largely because of this issue.
Whether from poor drafting, conflicting case law, or simply the amounts in dispute, certain key cont...
This session highlights the legal and compliance implications of divergences between GAAP and IFRS. ...
Designed for attorneys without formal accounting training, this course provides a clear, practical f...
This program focuses on overcoming the inner critic—the perfectionist, self?doubting voice tha...
Large World Models (LWMs)— the next generation of AI systems capable of generating...
If there is one word we heard during our journey through the pandemic and continue to hear more than...
This companion program to Part 1 goes deeper into the rhetorical power of Shakespeare, emphasizing h...
This CLE program covers the most recent changes affecting IRS information reporting, with emphasis o...
This attorney-focused program reviews upcoming Nacha rule changes for 2026 with emphasis on legal ob...
Recent studies have shown that there has been a dramatic increase in impairment due to alcoholism, a...