International Taxation in a Nutshell / Edition 4

International Taxation in a Nutshell / Edition 4

by Richard L. Doernberg, Doernberg
     
 

ISBN-10: 0314231560

ISBN-13: 9780314231567

Pub. Date: 12/28/1998

Publisher: West Group

Basic U.S. Jurisdictional Tax Principles: U.S. Activities of Foreign Taxpayers; Taxing Rules; Source Rules; Role of Income Tax Treaties; Introduction to U.S. Business Activity in Foreign Countries; Foreign Tax Credit; Intercompany Pricing; Controlled Foreign Corporations and Related Provision; Foreign Currency; International Tax-Free Transaction; Special Incentives

Overview

Basic U.S. Jurisdictional Tax Principles: U.S. Activities of Foreign Taxpayers; Taxing Rules; Source Rules; Role of Income Tax Treaties; Introduction to U.S. Business Activity in Foreign Countries; Foreign Tax Credit; Intercompany Pricing; Controlled Foreign Corporations and Related Provision; Foreign Currency; International Tax-Free Transaction; Special Incentives and Disincentives; Foreign Sales Corporations; International Boycott and Foreign Bribery Provision; United States Transfer Tax Provisions: Estate and Gift Taxation for Resident and Nonresident Aliens.

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

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >