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Multinational businesses headquartered overseas customarily conduct operations in the United States via local subsidiaries. These U.S. companies, often structured as domestic corporate taxpayers, support their global organizations' efforts in reaching [...]

The article focuses on the complexities of capital gains treatment for dividends from foreign corporations under U.S. tax law. Topics include the qualifications for dividends to be considered "qualified dividend income," updates from the IRS on countries with satisfactory income tax treaties, and the implications of recent regulatory changes on passive foreign investment companies (PFICs) and controlled foreign corporations (CFCs).

The recently enacted U.S. anti-avoidance tax rules targeting hybrid mismatches undoubtedly cast a very wide net. The application of these rules poses substantial challenges for global businesses and international tax [...]

Step-by-step instructions on how to make a watermelon parfait pendant are presented. Skills, materials and tools required include fabrication, watermelon tourmaline and soft fire brick. Tips on stone selection and polishing are also provided.

Step-by-step instructions on how to make a showpiece tower ring from metal and wood clays are provided. Skills, materials and tools required include metal clay use, cork clay or wood clay and ring sizer. Tips on metal clay paste application and design variations are also provided.

Ethnic markets abound in the Washington D.C. area and some of these stores specialize in either one or two country food products. Food stores include those specializing in Western or Oriental foods and ingredients available at reasonable prices.

People who love to eat exotic food can widen their list of recipes by visiting exotic restaurants. A list of food shops which offer ethnic groceries and food products is included.

Ethnic bakeries selling exotic products are plentiful in Washington DC. Some of their baked products might be strange to people not accustomed to their taste but some are good enough to be appreciated.

Step-by-step instructions on how to make earrings using fishhook earwires are provided. Materials, tools and skills needed for the project include soldering with a pick, sterling wire, charcoal block and tweezers. Fabrication and soldering tips are also given.

Several letters to the editor are presented in response to articles in previous issues including “Devastation and Determination of the South" by Bill Jones, “The Dogs of War" and “Abu Klea" by Bob Roach in the January issue.

Profiles boat builder Ed Foster. Quality of the boats he makes; Features of his boats.

Discusses the need to understand employment laws in the United States to protect the company's health. Employment laws' existence to protect the rights of the employees; Overview of the most widely violated employment laws and the government associated agencies; Need for employers to comply with employment laws.

A personal narrative is presented which explores the author's experience of rowing in California.

A personal narrative is presented which explores the author's experience of joining the Napa River Row on October 5, 2008.

Recounts the author's experience rafting. Description of the Montezuma Slough; Activities that transpired during the rafting trip; Names of the rafts.

Comments on the documentation of preserving a Saint Lawrence Skiff or Double End boat done by John Wilson. Clarity of the documentation; Size of the rowing craft; Information on the building plans for the boat.

Relates an experience during the Bill Grunwald Memorial Row at Elkhorn Slough in California. Lunch of the participants; Observation on a pair of otters; Reflection on silence during the row.

Presents an article on gunkholing or sailing. Description of the Sportsmen's Yacht Club in Antioch, California; Details of the trip in a motorized camping skiff; Gifts received from the participants of the small boat adventure.

Suggests that short articles about boatbuilders are appropriate for the periodical 'The Ash Breeze.'

Focuses on sailing. Details of a story on a favorite row; Description of the Mannington Meadows lake in Philadelphia, Pennsylvania.