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Author: Daniel Lathrope Publisher: Foundation Press ISBN: 9781636599601 Category : Languages : en Pages : 0
Book Description
This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2022 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains: (1) changes to IRS regulations since 2021, including revised regulations regarding the allowance of the foreign tax credit, the definitions of a foreign income tax and taxes in lieu of income taxes, and the separate application of section 904 with respect to certain categories of income; (2) the 2016 United States Model Income Tax Convention; and (3) the inflation-adjusted items for 2022 (Revenue Procedure 2021-45).
Author: Daniel Lathrope Publisher: Foundation Press ISBN: 9781636599601 Category : Languages : en Pages : 0
Book Description
This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2022 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains: (1) changes to IRS regulations since 2021, including revised regulations regarding the allowance of the foreign tax credit, the definitions of a foreign income tax and taxes in lieu of income taxes, and the separate application of section 904 with respect to certain categories of income; (2) the 2016 United States Model Income Tax Convention; and (3) the inflation-adjusted items for 2022 (Revenue Procedure 2021-45).
Author: Daniel Lathrope Publisher: ISBN: 9781634607452 Category : Aliens Languages : en Pages : 0
Book Description
This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2016 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains all relevant statutory changes made since 2015, including the changes made by The Protecting Americans from Tax Hikes Act of 2015 and the Consolidated Appropriation Act (Pub. L. No. 114-113). The February 17, 2016 United States Model Income Tax Convention is also included. IRS regulations are updated and the inflation-adjusted items for 2016 are included (Revenue Procedure 2015-53).
Author: Publisher: ISBN: Category : Aliens Languages : en Pages : 0
Book Description
This volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. The new volume contains all relevant changes to IRS regulations since 2016 and the inflation-adjusted items for 2017 are included.
Author: DANIEL J. LATHROPE Publisher: Foundation Press ISBN: 9781640208223 Category : Languages : en Pages : 730
Book Description
This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2018 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains all relevant changes made by the Tax Cuts and Jobs Act (Pub. L. No. 115-97), changes to IRS regulations since 2017, and the inflation-adjusted items for 2018 are included (Revenue Procedure 2018-18 and Revenue Procedure 2017-58).
Author: Daniel Lathrope Publisher: Foundation Press ISBN: Category : Languages : en Pages : 0
Book Description
This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2023 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains: (1) legislative changes made in the Inflation Reduction Act of 2022 (P.L. 117-169), (2) the 2016 United States Model Income Tax Convention, and (3) the inflation-adjusted items for 2023 (Revenue Procedure 2022-38).
Author: James R. Repetti Publisher: 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.
Author: Robert J. Peroni Publisher: CCH ISBN: 9780808018759 Category : Corporations, Foreign Languages : en Pages : 2356
Book Description
Compiled by a team of distinguished law professors, the 2008-2009 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4 x 10 format with new larger type fonts for enhanced readability.
Author: DANIEL J. LATHROPE Publisher: Foundation Press ISBN: 9781647089030 Category : Languages : en Pages : 760
Book Description
This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2021 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains: (1) all relevant changes made by the Covid and Taxpayer Certainty Acts (Pub. L. No. 116-260), and the American Rescue Plan Act of 2021 (Pub. L. No 117-21); (2) changes to IRS regulations since 2020, (3) the 2016 United States Model Income Tax Convention, and (4) the inflation-adjusted items for 2021 (Revenue Procedure 2020-45).
Author: James R. Repetti Publisher: Aspen Publishing ISBN: 1543827241 Category : Business & Economics Languages : en Pages : 369
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 international taxation system to taxpayers investing or transacting business in the U.S. and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the United States in taxing American or foreign individuals and corporations as they invest, work, or carry on a trade or business in the U.S. or abroad. Throughout the book, the authors incorporate references not only to the Internal Revenue Code provisions under discussion, but also to relevant Treasury Regulations, other administrative material, and important cases that have arisen. For tax practitioners, tax professors, and students both within and outside the U.S., and others seeking a structural framework in which an international tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source. The 7th Edition focuses on: 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 U.S. with respect to application of income tax to international investment and business transactions The rules for taxing foreign corporations, foreign partnerships, foreign trusts, and non-resident aliens on their business and investment income derived from U.S. sources The basic mechanism adopted by the U.S. to alleviate international double taxation on foreign source income derived by U.S. sources The income tax treatment of foreign corporations controlled by U.S. shareholders, including the new GILTI minimum tax and exempt dividend rules The special treatment under FDII of a U.S. corporation’s export of goods, services, and intangible rights The general inter-company pricing rules and special transfer pricing rules applicable to particular transactions Rules for the treatment of transactions involving currencies other than the U.S. dollar Situations in which U.S. income tax treaty provisions modify the basic rules The wealth transfer tax system, including modifications made by estate and gift tax treaties Professors and students will benefit from: The ideal reference source for those seeking a structural framework in which an international tax problem can be placed. A treatise that can serve as a main text or a supplement to courses that deal in whole or in part with the United States tax system.
Author: Daniel Lathrope
Author: Daniel Lathrope
Author: Daniel J. Lathrope
Author: Daniel Lathrope
Author: 
Author: DANIEL J. LATHROPE
Author: Daniel Lathrope
Author: James R. Repetti
Author: Robert J. Peroni
Author: DANIEL J. LATHROPE
Author: James R. Repetti