Author: Samuel C. ThompsonPublisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 322
Book Description
Teacher's Manual for Federal Income Taxation of Domestic and Foreign Business Transactions
Author: Samuel C. ThompsonPublisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 322
Book Description
Federal Income Taxation of Domestic and Foreign Business Transactions
Author: Samuel Coleman Thompson (Jr.)Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 1147
Book Description
A Practical Guide to U. S. Taxation of International Transactions
Author: Robert MeldmanPublisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 408
Book Description
Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US taxes the foreign activities of domestic corporations, US citizens and other US persons. Includes chapters on the foreign tax credit, the deemed paid foreign tax credit, transfer pricing, controlled foreign corporations, foreign sales corporations and income tax treaties. Describes how the US taxes the US activities of foreign corporations, non-resident alien individuals, and other foreign persons.
A Practical Guide to U.S. Taxation of International Transactions
Author: Robert E. MeldmanPublisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 516
Book Description
This book discusses basis principles (tax jurisdiction, source of income rules), U.S. taxation of foreign income (foreign tax credit, transfer pricing, anti-avoidance provisions governing foreign corporations, foreign sales corporations, foreign currency translation and transactions, tax treaties, planning of foreign operations) and U.S. taxation of foreign persons (foreign persons investing in the U.S. and foreign persons doing business in the U.S.).
Teacher's Manual, Taxation of International Transactions, 1991-1993
Author: Charles H. GustafsonPublisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 129
Book Description
U.S. Tax Guide for Aliens
Author: United States International Taxation
Author: Allison ChristiansPublisher:
ISBN: 9781422480311
Category : Aliens
Languages : en
Pages : 0
Book Description
This title is one of six releases from the LexisNexis Graduate Tax Series. United States International Taxation embodies the dual goals established for the LexisNexis Graduate Tax Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations. To this end, the text relies very little on the often-times laborious analysis of cases and other sources that are secondary to the Code and the regulations. Instead, each chapter provides an overview of the substantive content, with emphasis on important issues that are not apparent from the language of the Code and regulations. This book contains teaching materials for law school courses in the United States federal income taxation of persons engaged in cross- border activities and transactions. It contains 21 separate Units that address fundamental concepts of residency and source, the taxation of United States persons (citizens, residents, and domestic corporations) on their activities within the United States, and the safeguard rules in place to curtail potentially abusive tax avoidance in the international context.
Practical Guide to US Taxation of International Transactions
Author: Michael S. SchadewaldPublisher:
ISBN: 9780808014782
Category :
Languages : en
Pages : 104
Book Description
This is a free Instructor's Guide for teachers that adopt the textbook.
Practical Guide to U.S. Taxation of International Transactions (13th)
Author: Michael SchadewaldPublisher:
ISBN: 9780808058441
Category :
Languages : en
Pages : 920
Book Description
Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.
Author: