Taxation of foreign income

Taxation of foreign income PDF Author: Boris I. Bittker
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 612

Book Description


U.S. International Taxation

U.S. International Taxation PDF Author: Reuven Shlomo Avi-Yonah
Publisher:
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.

International Aspects of U.S. Income Taxation

International Aspects of U.S. Income Taxation PDF Author: Elisabeth A. Owens
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 428

Book Description
Casebook divided into five subtopics dealing with international tax aspects under US tax law.

International Aspects of U.S. Income Taxation: Part 3, Taxation of U.S. citizens and residents and domestic corporations on foreign source income

International Aspects of U.S. Income Taxation: Part 3, Taxation of U.S. citizens and residents and domestic corporations on foreign source income PDF Author: Elisabeth A. Owens
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 768

Book Description


Foreign Tax I

Foreign Tax I PDF Author:
Publisher:
ISBN:
Category : Associations, institutions, etc., Foreign
Languages : en
Pages : 343

Book Description


Foreign Tax I

Foreign Tax I PDF Author: Harvey P. Dale
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 600

Book Description


Cases, Materials, and Problems on United States Taxation of Foreign Income and Foreign Persons

Cases, Materials, and Problems on United States Taxation of Foreign Income and Foreign Persons PDF Author: Russell K. Osgood
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages :

Book Description


International Aspects of U.S. Income Taxation

International Aspects of U.S. Income Taxation PDF Author: Elisabeth A. Owens
Publisher:
ISBN: 9780915506262
Category :
Languages : en
Pages : 733

Book Description


Cases and Materials on Taxation of Foreign Income and Foreign Persons

Cases and Materials on Taxation of Foreign Income and Foreign Persons PDF Author: Bruce E. Gagnon
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 228

Book Description


The Public International Law of Taxation

The Public International Law of Taxation PDF Author: Asif H. Qureshi
Publisher: Kluwer Law International B.V.
ISBN: 9041184775
Category : Law
Languages : en
Pages : 963

Book Description
The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.