International Taxation in a Nutshell

International Taxation in a Nutshell

by Richard L. Doernberg

Paperback(REV)

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Product Details

ISBN-13: 9780314163103
Publisher: West Academic Publishing
Publication date: 11/30/2006
Series: Nutshell Series
Edition description: REV
Pages: 608
Product dimensions: 4.90(w) x 7.40(h) x 0.90(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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