International Taxation in a Nutshell / Edition 4

International Taxation in a Nutshell / Edition 4

by Richard L. Doernberg, Doernberg
     
 

This 5x7.5" reference serves as an introduction to the US law of international taxation for law students, foreign lawyers, and US lawyers seeking an introduction or refresher. It overviews US tax laws governing international trade and investment, making frequent reference to the International Revenue Code and the Income Tax Regulations. Sections cover fundamentals of… See more details below

Overview

This 5x7.5" reference serves as an introduction to the US law of international taxation for law students, foreign lawyers, and US lawyers seeking an introduction or refresher. It overviews US tax laws governing international trade and investment, making frequent reference to the International Revenue Code and the Income Tax Regulations. Sections cover fundamentals of US international taxation, the US activities of foreign taxpayers, foreign activities of US citizens and residents, special US international tax provisions creating incentives and disincentives for certain conduct or transactions, and the effect of US transfer taxes on resident and nonresident aliens.

Annotation © Book News, Inc., Portland, OR

Product Details

ISBN-13:
9780314231567
Publisher:
West Group
Publication date:
12/28/1998
Series:
Nutshell Series
Edition description:
Older Edition
Pages:
465
Product dimensions:
4.96(w) x 7.38(h) x 0.76(d)

Table of Contents

Preface
Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations and Revenue Rulings
PART ONE OVERVIEW OF FUNDAMENTAL CONCEPTS
1. Introduction
2. Basic U.s. Jurisdictional Tax Principles
PART TWO U.S. ACTIVITIES OF FOREIGN TAXPAYERS
3. Taxing Rules
4. Source Rules
5. The Role of Income Tax Treaties
6. Introduction to U.s. Business Activity in Foreign Countries
7. The Foreign Tax Credit
8. Intercompany Pricing
9. Controlled Foreign Corporations and Related Provisions
10. Foreign Currency
11. International Tax-Free Transactions
PART FOUR SPECIAL INCENTIVES AND DISINCENTIVES
12. Foreign Sales Corporations
13. International Boycott and Foreign Bribery Provisions
PART FIVE UNITED STATES TRANSFER TAX PROVISIONS
14. Estate and Gift Taxation for Resident and Nonresident Aliens

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