Author: Denis A. Kleinfeld
Publisher: Practising Law Inst
ISBN: 9780872241282
Category : Law
Languages : en
Pages : 1735
Book Description
Examining more than 50 tax-advantaged territories around the world, PLI's Langer on Practical International Tax Planning gives you the current knowledge and savvy advice you need to help clients capitalize on ripe tax havens and financial centers.
Langer on Practical International Tax Planning: Focus on tax planning
Author: Denis A. Kleinfeld
Publisher: Practising Law Inst
ISBN: 9780872241282
Category : Law
Languages : en
Pages : 1735
Book Description
Examining more than 50 tax-advantaged territories around the world, PLI's Langer on Practical International Tax Planning gives you the current knowledge and savvy advice you need to help clients capitalize on ripe tax havens and financial centers.
Publisher: Practising Law Inst
ISBN: 9780872241282
Category : Law
Languages : en
Pages : 1735
Book Description
Examining more than 50 tax-advantaged territories around the world, PLI's Langer on Practical International Tax Planning gives you the current knowledge and savvy advice you need to help clients capitalize on ripe tax havens and financial centers.
Non-Resident & Offshore Tax Planning 2014/2015
Author: Lee Hadnum
Publisher: CreateSpace
ISBN: 9781497381568
Category : Business & Economics
Languages : en
Pages : 308
Book Description
"An authoritative review of the topic" - The Times "A useful read" - Guardian Unlimited "A helpful guide to non-resident and offshore tax matters" - The Telegraph New March 2014 Edition - fully updated for the latest 2014/2015 changes including: The proposed changes to the CGT regime for non residents from April 2015 Latest changes to the statutory residence test for 2014 Recent decisions on residence Changes to Inheritance tax for non doms Changes announced in the March 2014 Budget Leaving the UK and becoming non UK resident offers many tax planning benefits. Non UK domiciliaries can also structure their affairs to avoid UK tax. This tax book is essential reading for: Anyone considering moving abroad to avoid income tax or CGT Anyone planning to work overseas Anyone returning to the UK after a period of non-residence Non UK domiciliaires planning to live in the UK tax efficiently What is Included in this book? Subjects covered include: Full and comprehensive explanation of how to establish non-domicile and non-residence. March 2014 Budget changes. How becoming non-resident could save you a fortune in tax. How the statutory residence test applies from April 2013. Detailed analysis of relevant cases on non residence. Exactly how to make a distinct break with UK to avoid UK residence. How to take advantage of loopholes in the Statutory Residence provisions. How HMRC keeps a track on UK visits with new technology. Whether you should or shouldn't be claiming the personal allowance after you leave the UK. How to make capital & income distributions from offshore trusts tax efficiently. Exactly how to establish company residence overseas. Detailed explanations of how to avoid UK tax on your income from rents, dividends, pensions and employment. How you could completely escape capital gains tax both in the UK and abroad. Pitfalls to negotiate when avoiding UK capital gains tax. How to protect property investments from the taxman. Tax implications of selling your UK home after you leave the UK. The latest non-dom tax changes for 2013. How to lose a UK domicile and how to retain an overseas domicile. How to avoid inheritance tax by losing your UK domicile. How to use your spouse to slash your tax bill. How the changes to the remittance basis will affect non UK domiciliaries AND the opportunities you still have to reduce UK taxes. How the £30,000 and £50,000 annual tax charge for non UK domiciliaries works. How to remit income and capital gains free of UK tax. How the new CGT regime for non-residents from April 2014 may apply. What you need to know about the new Business Investment Exemption. How foreign nationals can escape UK taxes altogether. Dedicated areas of advice for investors in overseas property. Changes to the treatment of loans for non-doms. How you could claim tax free lump sums whilst working abroad. How Double Tax Relief works and how to make the most of it. How to avoid tax everywhere by becoming a "Tax Nomad". Tax advantages and disadvantages of offshore trusts and companies. Detailed analysis of the 2013 changes to the tax treatment of offshore companies. A detailed look at when you can and can't use offshore companies and trusts to reduce UK taxes. How overseas investors should invest in UK property. How non UK domiciliaries can use excluded property trusts tax efficiently in 2014/2015. How to save tax with double tax treaties. and much more...
Publisher: CreateSpace
ISBN: 9781497381568
Category : Business & Economics
Languages : en
Pages : 308
Book Description
"An authoritative review of the topic" - The Times "A useful read" - Guardian Unlimited "A helpful guide to non-resident and offshore tax matters" - The Telegraph New March 2014 Edition - fully updated for the latest 2014/2015 changes including: The proposed changes to the CGT regime for non residents from April 2015 Latest changes to the statutory residence test for 2014 Recent decisions on residence Changes to Inheritance tax for non doms Changes announced in the March 2014 Budget Leaving the UK and becoming non UK resident offers many tax planning benefits. Non UK domiciliaries can also structure their affairs to avoid UK tax. This tax book is essential reading for: Anyone considering moving abroad to avoid income tax or CGT Anyone planning to work overseas Anyone returning to the UK after a period of non-residence Non UK domiciliaires planning to live in the UK tax efficiently What is Included in this book? Subjects covered include: Full and comprehensive explanation of how to establish non-domicile and non-residence. March 2014 Budget changes. How becoming non-resident could save you a fortune in tax. How the statutory residence test applies from April 2013. Detailed analysis of relevant cases on non residence. Exactly how to make a distinct break with UK to avoid UK residence. How to take advantage of loopholes in the Statutory Residence provisions. How HMRC keeps a track on UK visits with new technology. Whether you should or shouldn't be claiming the personal allowance after you leave the UK. How to make capital & income distributions from offshore trusts tax efficiently. Exactly how to establish company residence overseas. Detailed explanations of how to avoid UK tax on your income from rents, dividends, pensions and employment. How you could completely escape capital gains tax both in the UK and abroad. Pitfalls to negotiate when avoiding UK capital gains tax. How to protect property investments from the taxman. Tax implications of selling your UK home after you leave the UK. The latest non-dom tax changes for 2013. How to lose a UK domicile and how to retain an overseas domicile. How to avoid inheritance tax by losing your UK domicile. How to use your spouse to slash your tax bill. How the changes to the remittance basis will affect non UK domiciliaries AND the opportunities you still have to reduce UK taxes. How the £30,000 and £50,000 annual tax charge for non UK domiciliaries works. How to remit income and capital gains free of UK tax. How the new CGT regime for non-residents from April 2014 may apply. What you need to know about the new Business Investment Exemption. How foreign nationals can escape UK taxes altogether. Dedicated areas of advice for investors in overseas property. Changes to the treatment of loans for non-doms. How you could claim tax free lump sums whilst working abroad. How Double Tax Relief works and how to make the most of it. How to avoid tax everywhere by becoming a "Tax Nomad". Tax advantages and disadvantages of offshore trusts and companies. Detailed analysis of the 2013 changes to the tax treatment of offshore companies. A detailed look at when you can and can't use offshore companies and trusts to reduce UK taxes. How overseas investors should invest in UK property. How non UK domiciliaries can use excluded property trusts tax efficiently in 2014/2015. How to save tax with double tax treaties. and much more...
Trusts and Related Tax Issues in Offshore Financial Law
Author: Rose-Marie Belle Antoine
Publisher: Oxford University Press, USA
ISBN: 9780199252220
Category : Foreign trusts
Languages : en
Pages : 0
Book Description
The offshore financial centre remains one of the most important and intriguing new phenomena in the international financial sector today, accounting for billions of investment dollars worldwide. One of the key financial products that the sector has spawned is the offshore trust. A statutorycreation, the offshore trust is a significant departure from the traditional English common law trust. This modern trust, which serves as an important vehicle for tax planning, estate planning, asset protection, and broader investment objectives in offshore jurisdictions, operates within a speciallegal framework. It embodies significant and often radical concepts, such as the purpose trust, and trusts created specifically to avoid forced heirship regimes. This book examines this complex legal framework and the corresponding jurisprudence in detail, providing a valuable resource tool for thepractitioner and academic alike.The offshore trust is a fairly new creature, and thus several controversial questions arise. This book offers an honest appraisal of such questions, examining the offshore trust from both its statutory origins and comparatively, taking into account common law presumptions about the trust. Thisenables the practitioner to source workable solutions to the inevitable conflicts that arise. Public policy concerns are also addressed.Offshore trusts have not been insulated from broader questions surrounding offshore financial centres. These are also discussed, particularly in relation to their tax planning, asset protection, and confidentiality functions. The responses to these questions coming from an ever-increasing body ofcase law and legislation, are also examined.
Publisher: Oxford University Press, USA
ISBN: 9780199252220
Category : Foreign trusts
Languages : en
Pages : 0
Book Description
The offshore financial centre remains one of the most important and intriguing new phenomena in the international financial sector today, accounting for billions of investment dollars worldwide. One of the key financial products that the sector has spawned is the offshore trust. A statutorycreation, the offshore trust is a significant departure from the traditional English common law trust. This modern trust, which serves as an important vehicle for tax planning, estate planning, asset protection, and broader investment objectives in offshore jurisdictions, operates within a speciallegal framework. It embodies significant and often radical concepts, such as the purpose trust, and trusts created specifically to avoid forced heirship regimes. This book examines this complex legal framework and the corresponding jurisprudence in detail, providing a valuable resource tool for thepractitioner and academic alike.The offshore trust is a fairly new creature, and thus several controversial questions arise. This book offers an honest appraisal of such questions, examining the offshore trust from both its statutory origins and comparatively, taking into account common law presumptions about the trust. Thisenables the practitioner to source workable solutions to the inevitable conflicts that arise. Public policy concerns are also addressed.Offshore trusts have not been insulated from broader questions surrounding offshore financial centres. These are also discussed, particularly in relation to their tax planning, asset protection, and confidentiality functions. The responses to these questions coming from an ever-increasing body ofcase law and legislation, are also examined.
Clarke's Offshore Tax Planning 2020-21
Author: Giles Clarke
Publisher: Tolley
ISBN: 9781474314534
Category :
Languages : en
Pages : 1616
Book Description
This latest edition cements the title's reputation as one of the best available for tax planning. Clarke's Offshore Tax Planning provides practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures.As the most up-to-date and reliable resource available, you can confidently advise your private clients and privately-owned businesses on the best place to set up a trust, re-invest, re-locate and so on.The practical nature of this book makes it an invaluable guide for accountants, solicitors and financial advisers handling the affairs of private clients and privately-owned businesses while annual publication ensures it is both up-to-date and relevant.
Publisher: Tolley
ISBN: 9781474314534
Category :
Languages : en
Pages : 1616
Book Description
This latest edition cements the title's reputation as one of the best available for tax planning. Clarke's Offshore Tax Planning provides practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures.As the most up-to-date and reliable resource available, you can confidently advise your private clients and privately-owned businesses on the best place to set up a trust, re-invest, re-locate and so on.The practical nature of this book makes it an invaluable guide for accountants, solicitors and financial advisers handling the affairs of private clients and privately-owned businesses while annual publication ensures it is both up-to-date and relevant.
Tax Havens Today
Author: Hoyt Barber
Publisher: John Wiley & Sons
ISBN: 9780470116845
Category : Business & Economics
Languages : en
Pages : 336
Book Description
Filled with in-depth insight and expert advice, Tax Havens Today arms you with the knowledge, strategies, and contacts needed to avoid expensive mistakes and make the most of your offshore endeavors. Divided into four comprehensive parts, this timely resource will bring you completely up to speed on a variety of issues that anyone aspiring to go offshore must be familiar with.
Publisher: John Wiley & Sons
ISBN: 9780470116845
Category : Business & Economics
Languages : en
Pages : 336
Book Description
Filled with in-depth insight and expert advice, Tax Havens Today arms you with the knowledge, strategies, and contacts needed to avoid expensive mistakes and make the most of your offshore endeavors. Divided into four comprehensive parts, this timely resource will bring you completely up to speed on a variety of issues that anyone aspiring to go offshore must be familiar with.
Asset Protection Strategies
Author: Alexander A. Bove (Jr.)
Publisher: American Bar Association
ISBN: 9781590314760
Category : Business & Economics
Languages : en
Pages : 622
Book Description
Publisher: American Bar Association
ISBN: 9781590314760
Category : Business & Economics
Languages : en
Pages : 622
Book Description
The Offshore Money Book
Author: Arnold Cornez
Publisher: McGraw Hill Professional
ISBN: 9780809225170
Category : Business & Economics
Languages : en
Pages : 356
Book Description
From evaluating places in which to invest to avoiding offshore scams, this easy-to-understand book provides readers with all there is to know about offshore investing and keeping the money they earn.
Publisher: McGraw Hill Professional
ISBN: 9780809225170
Category : Business & Economics
Languages : en
Pages : 356
Book Description
From evaluating places in which to invest to avoiding offshore scams, this easy-to-understand book provides readers with all there is to know about offshore investing and keeping the money they earn.
The World's Best Tax Havens
Author: Lee J. Hadnum
Publisher: Createspace Independent Publishing Platform
ISBN: 9781546638025
Category :
Languages : en
Pages : 242
Book Description
The Guardian: "a useful guide". This 250 page book tells you everything you need to know about tax havens and how they can be used to reduce your taxes even after the G8 changes. The first half looks at the top 25 tax havens in detail. As well as covering the tax regime for each in detail we also look at how to obtain residence there, what its like to live and work there and typical property prices. The second half of the book looks at the tax planning strategies available and how you can use tax havens to reduce your taxes. Many of the strategies are the sames ones used by the large companies and super rich. We show you how to use these strategies to legally reduce your tax liabilities. Setting up offshore trusts, companies and foundations are all covered in detail. What Information is Contained in the Guide? This is the only book of its kind and The World's Best Tax Havens is written in clear English with plenty of examples and tax planning tips. You'll find out all about: How tax havens can help you pay less of the four 'Big Taxes': income tax, capital gains tax, inheritance tax and corporation tax. The best European tax havens, including one just 80 miles from the UK which has no capital gains tax, inheritance tax or company tax and is opening its arms to UK residents. Changes to the regime for a number of tax havens during 2015 A Mediterranean tax haven where property is booming, the cost of living is low and there is no capital gains tax or tax on investment income. Two beautiful Mediterranean islands where UK pensions are taxed at just 5% and 15% respectively. Everything you need to know about the gorgeous Caribbean tax havens: living there, buying property and setting up offshore companies and trusts. Countries covered include: Anguilla, The Bahamas, Barbados, The British Virgin Islands, The Cayman Islands, St Kitts and Nevis, and the Turks and Caicos Islands. How to become a HMWI and enjoy Gibraltar's fantastic lifestyle and low taxes. A prosperous English-speaking country just one hour from the UK with a company tax rate of just 12.5% and no tax on UK investment income or capital gains. The best Eastern European tax havens, from Estonia to Russia. Other important tax haven gems scattered around the globe -- some of these countries have 0% taxes, dirt cheap property and are practically begging you to go and take up what's on offer. Everything you need to know about setting up and using offshore companies and trusts. The tremendous benefits of foundations when it comes to protecting your privacy. How to protect your privacy with nominees Recent G20 changes Moving abroad to escape the taxman's clutches How to set up a completely anonymous offshore company using bearer shares. How big companies and the rich use tax havens to lower their taxes and keep their wealth strictly private and protected from the outside world. And much more... Which tax havens does the book cover? The book covers the following offshore tax havens: Andorra Anguilla The Bahamas Barbados Belize Bermuda The British Virgin Islands (BVI) Campione The Cayman Islands The Channel Islands The Cook Islands Costa Rica Cyprus Dubai Eastern Europe Gibraltar Hong Kong Ireland Isle of Man Italy Liechtenstein Malta Monaco Panama Seychelles Singapore St Kitts and Nevis Switzerland Turks and Caicos Islands (TCI) United States Denmark United Kingdom Labuan Floating Tax Havens
Publisher: Createspace Independent Publishing Platform
ISBN: 9781546638025
Category :
Languages : en
Pages : 242
Book Description
The Guardian: "a useful guide". This 250 page book tells you everything you need to know about tax havens and how they can be used to reduce your taxes even after the G8 changes. The first half looks at the top 25 tax havens in detail. As well as covering the tax regime for each in detail we also look at how to obtain residence there, what its like to live and work there and typical property prices. The second half of the book looks at the tax planning strategies available and how you can use tax havens to reduce your taxes. Many of the strategies are the sames ones used by the large companies and super rich. We show you how to use these strategies to legally reduce your tax liabilities. Setting up offshore trusts, companies and foundations are all covered in detail. What Information is Contained in the Guide? This is the only book of its kind and The World's Best Tax Havens is written in clear English with plenty of examples and tax planning tips. You'll find out all about: How tax havens can help you pay less of the four 'Big Taxes': income tax, capital gains tax, inheritance tax and corporation tax. The best European tax havens, including one just 80 miles from the UK which has no capital gains tax, inheritance tax or company tax and is opening its arms to UK residents. Changes to the regime for a number of tax havens during 2015 A Mediterranean tax haven where property is booming, the cost of living is low and there is no capital gains tax or tax on investment income. Two beautiful Mediterranean islands where UK pensions are taxed at just 5% and 15% respectively. Everything you need to know about the gorgeous Caribbean tax havens: living there, buying property and setting up offshore companies and trusts. Countries covered include: Anguilla, The Bahamas, Barbados, The British Virgin Islands, The Cayman Islands, St Kitts and Nevis, and the Turks and Caicos Islands. How to become a HMWI and enjoy Gibraltar's fantastic lifestyle and low taxes. A prosperous English-speaking country just one hour from the UK with a company tax rate of just 12.5% and no tax on UK investment income or capital gains. The best Eastern European tax havens, from Estonia to Russia. Other important tax haven gems scattered around the globe -- some of these countries have 0% taxes, dirt cheap property and are practically begging you to go and take up what's on offer. Everything you need to know about setting up and using offshore companies and trusts. The tremendous benefits of foundations when it comes to protecting your privacy. How to protect your privacy with nominees Recent G20 changes Moving abroad to escape the taxman's clutches How to set up a completely anonymous offshore company using bearer shares. How big companies and the rich use tax havens to lower their taxes and keep their wealth strictly private and protected from the outside world. And much more... Which tax havens does the book cover? The book covers the following offshore tax havens: Andorra Anguilla The Bahamas Barbados Belize Bermuda The British Virgin Islands (BVI) Campione The Cayman Islands The Channel Islands The Cook Islands Costa Rica Cyprus Dubai Eastern Europe Gibraltar Hong Kong Ireland Isle of Man Italy Liechtenstein Malta Monaco Panama Seychelles Singapore St Kitts and Nevis Switzerland Turks and Caicos Islands (TCI) United States Denmark United Kingdom Labuan Floating Tax Havens
U.S. Investment Since the Tax Cuts and Jobs Act of 2017
Author: Emanuel Kopp
Publisher: International Monetary Fund
ISBN: 1498317049
Category : Business & Economics
Languages : en
Pages : 37
Book Description
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Publisher: International Monetary Fund
ISBN: 1498317049
Category : Business & Economics
Languages : en
Pages : 37
Book Description
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Legal Off Shore Tax Havens
Author: Jesse Albert Schmitt
Publisher: Atlantic Publishing Company
ISBN: 160138257X
Category : Business & Economics
Languages : en
Pages : 290
Book Description
An ever increasing number of Americans are convinced that our country is no longer the land of safety or opportunity when it comes to their money and investments. These people recommend transferring your money to offshore tax havens in such countries as Dubai, Hong Kong, Switzerland, Liechtenstein, and Panama. In fact, it has recently been estimated that nearly 60 percent of the world s money is located in offshore accounts. Legal Off Shore Tax Havens will show you how to protect your money and remain legal while doing so. Off shore tax havens are sovereign nations that have laws in place that protect people s financial privacy, assets, and cash. In this new, exhaustively researched book, you will find out how to take advantage of this system. You will learn how the system works, how to develop business opportunities, how to avoid excessive taxation and regulation, how to bank and invest off shore, how to find the tax haven that is right for you, and how to avoid scams. In addition, you will learn about the safest, most private nations, the best off shore banks and tax havens, what is and what is not legal, the best haven for your specific purposes, mistakes to avoid, legal issues, and basic off shore entities. You will also learn how sophisticated tax avoiders use countries such as Ireland, Austria, and the Netherlands to avoid suspicion; how to use residential tax havens, including Argentina and Costa Rica; and how to use Greece, the Phillipines, and Jordan as completely tax-free havens. Legal Off Shore Tax Havens will provide you with the strategies, knowledge, and contacts you need to avoid expensive mistakes and make the most of your offshore pursuits. This book is for those who are weary of paying high taxes and who are suspicious of the government. Whether you are seeking to move your business s money or your own personal finance, this book will provide you with all the necessary information to make a smooth, legal transition. Atlantic Publishing is a small, independent publishing company based in Ocala, Florida. Founded over twenty years ago in the company presidentâe(tm)s garage, Atlantic Publishing has grown to become a renowned resource for non-fiction books. Today, over 450 titles are in print covering subjects such as small business, healthy living, management, finance, careers, and real estate. Atlantic Publishing prides itself on producing award winning, high-quality manuals that give readers up-to-date, pertinent information, real-world examples, and case studies with expert advice. Every book has resources, contact information, and web sites of the products or companies discussed.
Publisher: Atlantic Publishing Company
ISBN: 160138257X
Category : Business & Economics
Languages : en
Pages : 290
Book Description
An ever increasing number of Americans are convinced that our country is no longer the land of safety or opportunity when it comes to their money and investments. These people recommend transferring your money to offshore tax havens in such countries as Dubai, Hong Kong, Switzerland, Liechtenstein, and Panama. In fact, it has recently been estimated that nearly 60 percent of the world s money is located in offshore accounts. Legal Off Shore Tax Havens will show you how to protect your money and remain legal while doing so. Off shore tax havens are sovereign nations that have laws in place that protect people s financial privacy, assets, and cash. In this new, exhaustively researched book, you will find out how to take advantage of this system. You will learn how the system works, how to develop business opportunities, how to avoid excessive taxation and regulation, how to bank and invest off shore, how to find the tax haven that is right for you, and how to avoid scams. In addition, you will learn about the safest, most private nations, the best off shore banks and tax havens, what is and what is not legal, the best haven for your specific purposes, mistakes to avoid, legal issues, and basic off shore entities. You will also learn how sophisticated tax avoiders use countries such as Ireland, Austria, and the Netherlands to avoid suspicion; how to use residential tax havens, including Argentina and Costa Rica; and how to use Greece, the Phillipines, and Jordan as completely tax-free havens. Legal Off Shore Tax Havens will provide you with the strategies, knowledge, and contacts you need to avoid expensive mistakes and make the most of your offshore pursuits. This book is for those who are weary of paying high taxes and who are suspicious of the government. Whether you are seeking to move your business s money or your own personal finance, this book will provide you with all the necessary information to make a smooth, legal transition. Atlantic Publishing is a small, independent publishing company based in Ocala, Florida. Founded over twenty years ago in the company presidentâe(tm)s garage, Atlantic Publishing has grown to become a renowned resource for non-fiction books. Today, over 450 titles are in print covering subjects such as small business, healthy living, management, finance, careers, and real estate. Atlantic Publishing prides itself on producing award winning, high-quality manuals that give readers up-to-date, pertinent information, real-world examples, and case studies with expert advice. Every book has resources, contact information, and web sites of the products or companies discussed.