Moore & Bruce, LLP and its attorneys publish a range of books, articles and advisory papers. Its attorneys are frequent speakers at conferences, and they are often quoted in newspaper and magazine articles. The Firm produces informational materials for publication by related and unrelated persons. Also, it conducts training courses on specialized subjects, such as, how to deal with foreign trusts and estates having U.S. beneficiaries, anti-money laundering rules and US withholding tax regulations.

Publications by Author (Partial Listings)

Charles M. Bruce

NEW U.S. WITHHOLDING TAX RULES: A PRACTICAL GUIDE (Transnational Publishers, Inc. & Richmond Law & Tax Ltd., 2002); UNITED STATES TAXATION OF FOREIGN TRUSTS (Kluwer Law International, 2000); U.S. IRS INTERNATIONAL TAX COMPLIANCE INFORMATION (6 Volume Treatise; Kluwer, 1992) (Editor); “International Estate Planning: Touching Down in the United States,” Report of the Proceedings of the First World Conference: Taxes with Borders, Canadian Tax Foundation (2000).

Jonathon R. Moore

INTERNATIONAL CHARITABLE FOUNDATIONS - AN INTRODUCTION (Transnational Publishers, Inc. & Richmond Law & Tax Ltd., 2003). Numerous articles for publications, including The International Lawyer, Tax Management International Journal, The Journal of Commerce, The International Tax Journal, International Enforcement Law Reporter and The Journal of International Law and Economics.

John Dougherty

Frequent speaker on developments in securities and banking law; principal author of report prepared for the Department of State and submitted to Congress by President Carter analyzing all existing United States treaties for nuclear cooperation with foreign governments.

Michael C. Durney

Frequent speaker and panelist, international, national, state and private tax organizations; author and co-author of articles for national and international tax publications, principally on tax compliance matters; Criminal Tax Procedure (co-author), BNA Tax Management Portfolio 162-2d (1987); “Tax Legislation 1972-1992: A Retrospective," Tax Notes; “Forfeiture of U.S. Financial Assets,” Butterworths Journal of International Banking and Financial Law.

Lewis J. Saret

Author and frequent speaker on tax and estate planning issues. Co-authored numerous books, including VALUATION OF CLOSELY HELD BUSINESSES: TAX AND LEGAL ISSUES, ASSET PROTECTION STRATEGIES: TAX AND LEGAL ASPECTS, VOLUMES 1 AND 2, and BUSINESS WORKOUT STRATEGIES: TAX AND LEGAL ASPECTS. General Editor, Journal of Asset Protection (RIA Group). Assisted with the 1997-1998 revision of PARTNERSHIPS & JOINT VENTURES INVOLVING TAX-EXEMPT ORGANIZATIONS (Wiley Law Publishing). Member of the Editorial Advisory Board of the Estate Tax Planning Advisory (Panel Publishers).

Books and Portfolios

Bruce, NEW U.S. WITHHOLDING TAX RULES: A PRACTICAL GUIDE, Richmond Law and Tax and Transnational Publishers (2002). u

Bruce, UNITED STATES TAXATION OF FOREIGN TRUSTS, Kluwer Law International (2000). u

Bruce, UNITED STATES INTERNAL REVENUE SERVICE INTERNATIONAL TAX COMPLIANCE SERIES (Editor), Kluwer Law International (1998-present). u

Bruce, Foreign Sales Corporations (Co-Author), BNA Tax Management Portfolio 264-5th (1998). u

Durney, Criminal Tax Procedure (Co-Author), BNA Tax Management Portfolio 162-2d (1987). u

Luria, Tax Court-Trial of Case (Co-Author), BNA Tax Management Portfolio 153-3d (1975). u

Luria, Cancellation of Indebtedness-Sections 108 and 1017 (Co-Author), BNA Tax Management Portfolio 88-4th (1981). u

Moore, INTERNATIONAL CHARITABLE FOUNDATIONS: AN INTRODUCTION, Richmond Law and Tax and Transnational Publishers (2003). (Reviewed in RIA's Estate Planning, July 2004. Reviewed by The Chronicle of Philanthropy, August 7, 2003.) u

Saret (with Lewis D. Solomon), ASSET PROTECTION STRATEGIES, 2007 Edition (with CD) (Perfect Paperback). u

Saret, VALUATION OF CLOSELY HELD BUSINESSES: LEGAL AND TAX ASPECTS (Co-Author), Panel (1998). u

Saret, BUSINESS WORKOUT STRATEGIES: TAX AND LEGAL ASPECTS (Co-Author), Wiley Law & Business (1992). u

Articles

Bruce, "Michael Collins, Dauphins and Other Approaches to International Estate Planning,"  Wealth Strategies Journal. u

Bruce & Saret (Co-Authors), “The Exit Tax—A Perfectly Bad Idea”, 41 TAX NOTES International 10, p. 867 (Mar. 13, 2006). u

Bruce (Co-Author), Ausländer sollen zur Kasse gebeten warden, Neue Zürcher Zeitung (March 13, 2006). u

Bruce, Pending U.S. Anti-Expatriation Legislation: Is An 'Exit Tax' Around the Corner?, DAILY TAX REPORT (January 23, 2006). u

Bruce & Saret, Foreign Bank Account Report: (TD F 90-22.1): Tricky Turns Dangerous, DAILY TAX REPORT (June 9, 2003). u

Bruce, International Estate Planning: "Touching Down in the United States," Report of the Proceedings of the First World Conference: Taxes with Borders, Canadian Tax Foundation (2000). u

Bruce, “Constraints On Cross Border Takeovers And Mergers,” A Report by The Section on Business Law, International Bar Association for International Capital Markets Group, reprinted in INT'L BUS. LAWYER (Feb. 1991). u

Bruce, Taxation of the International Seabed, Introductory Notes to IFA Seminar Paper, (Kluwer, 1981). u

Bruce, Liquidations and Reorganizations; Madison Square Garden and Kass, 30 TAX LAW REVIEW 303 (1975). u

Bruce & Saret, Asset Protection, Privacy and AML Compliance, Offshore Voluntary Compliance Initiative-An Update, TAXES (May 2004). u

Bruce & Saret, Asset Protection, Privacy and AML Compliance, Code Sec. 6038A (Form 5472): Full-Frontal Nudity, TAXES (March 2004). u

Bruce & Saret, Asset Protection, Privacy and AML Compliance, Foreign Bank Account Reports (TD F 90-22.1) in the Corporate Context, TAXES (January 2004). u

Bruce, CATF Study on Money Laundering, INTERNATIONAL ENFORCEMENT LAW REPORTER. u

Bruce, OECD Tax Haven Report, INTERNATIONAL ENFORCEMENT LAW REPORTER. u

Bruce, The WTO’s FSC Ruling: Let’s All Relax, 86 TAX NOTES 1927, pl 1927 (Mar. 27, 2000) u

Bruce, Liquidations and Reorganizations: Madison Square Garden and Kass, TAX LAW REVIEW. u

Bruce, Taxation of the International Seabed (Introductory Notes to IFA Seminar Paper), Kluwer. u

Durney, The End of Bank Secrecy, Journal of Wealth Strategy (Jan./Feb. 2007). u

Durney, Tax Legislation 1972-1992: "A Retrospective," TAX NOTES. u

Durney, Forfeiture of U.S. Financial Assets, Butterworths Journal of International Banking and Financial Law. u

Durney, IRS International Tax Training Materials: "What International Examiners Are Taught About IRS Compliance Tools," TAX MANAGEMENT INVESTMENT JOURNAL. u

Moore, A Primer on United States Law Governing the Importation of Products Manufactured by International Joint Ventures, THE ACQUISITIONS YEARBOOK (Simon & Schuster). u

Moore, Reporting Requirements for Foreign Financial Accounts: Traps for the Unwary, INTERNATIONAL ENFORCEMENT LAW REPORTER. u

Moore, Isn't It Time to Start Charging for Customs Rulings?, THE JOURNAL OF COMMERCE. u

Moore, Harmonized System Uncertainties, THE JOURNAL OF COMMERCE. u

Moore, Exporting to the United States, Gospodarski Vestnik. u

Saret, International Issues in Estate Planning: Part 1 -- Estate Planning for Nonresident Aliens, TAX MANAGEMENT ESTATES GIFTS AND TRUSTS JOURNAL. u

Saret, International Issues in Estate Planning: Part 2 -- Estate Planning for Nonresident Aliens - Income Tax Aspects and Pre-Immigration Planning, TAX MANAGEMENT ESTATES GIFTS AND TRUSTS JOURNAL. (Appeared in the Nov./Dec. 2003 issue of the Tax Management Estates, Gifts and Trusts Journal. Copyright Tax Management Inc.) u

Saret, Amnesty or Not?, OFFSHORE FINANCE U.S.A. u

Saret, International Issues in Estate Planning, Tax Notes International. u

Saret (Co-Author), Protecting Your Assets, WASHINGTON, D.C. ESTATE PLANNING COUNCIL NEWSLETTER. u

Saret (Co-Author), Using Private Placement Life Insurance, ESTATE PLANNING ADVISOR. u

Saret (Co-Author), Offshore Private Placement Life Insurance, ESTATE PLANNING. u

Saret (Co-Author), Ethical Wills, Adding Value to the Estate Plan, D.C. ESTATE PLANNING NEWSLETTER. u

Trow & Bruce, U.S. Citizens Who Don't Know It (Legal Times, Mar. 26, 2007). u

Presentations

Bruce, “Tax Planning For International Assignments: The Individual’s Standpoint”, British American Business Inc. Conference on “Managing Global Migration” (20th April 2006-London).

Charles M. Bruce chaired a panel at the October, 2000 American Bar Association Section of Taxation Meeting on the topic of "The New FSC Replacement-Rules for Excluding Extraterritorial Income."

Jonathon R. Moore spoke on the topic of "International Charitable Giving: Living with Anachronistic Internal Revenue Service Laws and Regulations" under the auspices of B'nai B'rith International.

Michael C. Durney spoke on the topic of "Current Ethical Issues in Federal Taxation" at a recent meeting of the Federal Bar Association in Washington, D.C.

Michael C. Durney spoke on the topic of "Searching and Seizing Computers and Obtaining Electronic Evidence in Criminal Tax Investigations" at a recent meeting of the Federal Bar Association in Washington, D.C.

Lewis J Saret spoke at a program entitled "Estate & Income Tax Planning for Non-U.S. Citizens" sponsored by MICPEL (Maryland Institute for Continuing Professional Education of Lawyers, Inc.), in June 2004.

Lewis J. Saret moderated a panel discussion at the National Press Club, entitled "North Korea in Crisis," in October 2003, at which former government officials and other experts discussed the North Korean nuclear crisis.

Lewis J. Saret spoke on the topic of "International Issues in Estate Planning," at the May 2003 meeting of the District of Columbia Bar Association, Tax Section, Estate Planning Committee.

Lewis J. Saret spoke on the topic of "Charitable Remainder Trusts: Tax Advantaged Life Income Plans," under the auspices of B’nai B’rith International, in January 2003.

Advisory Papers

We periodically distribute electronically TAX ADVISORY PAPERS ("TAPs") focusing on international tax developments, especially those affecting private clients, trusts & estates, and cross-border investments and transactions. To subscribe free of charge, please contact Ms Brown at jbrown@mooreandbruce.com.

Recent TAPs:

IRS Considering “Mass Audits” Of Persons Behind US Shell Companies; Russia, the Ukraine and Other Former Soviet Union Countries Get Information, TAX ADVISORY PAPER (November 15, 2006). u

U.S. Tax Increase Prevention And Reconciliation Act (TIPARA): Selected Highlights For International Taxpayers and Private Clients, TAX ADVISORY PAPER (May 17, 2006). u

U.S. Anti-Expatriation Legislation: Today’s And—Maybe—Tomorrow’s Rules, TAX ADVISORY PAPER (December 15, 2005). u

Private Placement Life Insurance (“PPLI”): Treasury issues key rulings and proposed regulations, TAX ADVISORY PAPER (August 4, 2003). u