International taxation in a nutshell

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Summary: This book provides the fundamentals of U.S. international taxation. It addresses the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. citizens and residents, focusing on the U.S. foreign tax credit. Special U.S. international tax provisions creating incentives or disincentives for certain conduct or forms of business transactions are featured. This book also discusses U.S. transfer taxes such as estate, gift, and generation-skipping tax on both resident and nonresident aliens. Topics covered include: table of Internal Revenue Code Sections; table of Treasury regulations and revenue rulings; basic U.S. jurisdictional tax principles; taxing rules; source rules; the role of income tax treaties; introduction to US business activity in foreign countries; the foreign tax credit; intercompany pricing; controlled foreign corporations and related provisions; foreign currency; international tax free transactions; foreign sales corporations; international boycott and foreign bribery brovisions; estate and gift taxation for resident and nonresident aliens

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Summary: This book provides the fundamentals of U.S. international taxation. It addresses the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. citizens and residents, focusing on the U.S. foreign tax credit. Special U.S. international tax provisions creating incentives or disincentives for certain conduct or forms of business transactions are featured. This book also discusses U.S. transfer taxes such as estate, gift, and generation-skipping tax on both resident and nonresident aliens. Topics covered include: table of Internal Revenue Code Sections; table of Treasury regulations and revenue rulings; basic U.S. jurisdictional tax principles; taxing rules; source rules; the role of income tax treaties; introduction to US business activity in foreign countries; the foreign tax credit; intercompany pricing; controlled foreign corporations and related provisions; foreign currency; international tax free transactions; foreign sales corporations; international boycott and foreign bribery brovisions; estate and gift taxation for resident and nonresident aliens