Author: Bruce E. GagnonPublisher:
ISBN:
Category : Aliens
Languages : en
Pages : 228
Book Description
Cases and Materials on Taxation of Foreign Income and Foreign Persons
Author: Bruce E. GagnonPublisher:
ISBN:
Category : Aliens
Languages : en
Pages : 228
Book Description
Cases, Materials, and Problems on United States Taxation of Foreign Income and Foreign Persons
Author: Russell K. OsgoodPublisher:
ISBN:
Category : Aliens
Languages : en
Pages :
Book Description
U.S. International Taxation
Author: Reuven Shlomo Avi-YonahPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 616
Book Description
Provides law teachers with a relatively simple, easy to use casebook to teach U.S. international taxation. The field is notoriously complex-more so, perhaps, than any other area of Federal tax law. The focus is on how the details of the tax law fit into a broader structure, which is described in the introduction. Enables students to fit the particular issues they are working on into a larger context, to develop an intuition for where the problem areas may lie.
U.S. Tax Treaties
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 28
Book Description
Taxation of foreign income
Author: Boris I. BittkerPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 612
Book Description
International Aspects of U.S. Income Taxation
Author: Elisabeth A. OwensPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 428
Book Description
Casebook divided into five subtopics dealing with international tax aspects under US tax law.
Taxation of International Transactions
Author: Charles H. GustafsonPublisher: West Academic Publishing
ISBN: 9780314911711
Category : Casebooks
Languages : en
Pages : 0
Book Description
Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions. Textual discussion, cases, rulings and problems, guides students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, and U.S. individuals and entities seeking to derive income abroad. Covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.
International Aspects of U.S. Income Taxation
Author: Elisabeth A. OwensPublisher:
ISBN: 9780915506262
Category :
Languages : en
Pages : 733
Book Description
Introduction to United States International Taxation
Author: James R. RepettiPublisher: Kluwer Law International B.V.
ISBN: 9403523905
Category : Law
Languages : en
Pages : 458
Book Description
The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on the following aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and accounting aspects; the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions; the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources; the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons; the income tax treatment of foreign corporations controlled by US shareholders, including the new GILTI minimum tax and exempt dividend rules; the special treatment under FDII of a US corporation’s export of goods, services and intangible rights; the general intercompany pricing rules and special transfer pricing rules applicable to particular transactions; rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties. Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
International Aspects of U.S. Income Taxation: Part 3, Taxation of U.S. citizens and residents and domestic corporations on foreign source income
Author: Elisabeth A. OwensPublisher:
ISBN:
Category : Aliens
Languages : en
Pages : 768
Book Description