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The Resource International taxation in a nutshell

International taxation in a nutshell

Label
International taxation in a nutshell
Title
International taxation in a nutshell
Creator
Subject
Language
eng
Summary
This book provides an introduction to the US law of international taxation. After an introduction to the fundamentals of US international taxation and the source rules, this book addresses investment and business activities carried on by nonresident individuals and foreign corporations in the US. Special attention is given to the branch profits tax and the provisions affecting foreign investment in US real estate. Also included are chapters on US income tax treaties and filing withholding and reporting requirements. The last part of the book is directed at investment and business activities of US citizens, residents and domestic corporations outside the US. The centerpiece is a consideration of the US foreign tax credit. Intercompany pricing, controlled foreign corporations, the treatment of foreign currency, and international tax-free transactions are discussed, as well as tax arbitrage
http://bibfra.me/vocab/lite/collectionName
International taxation in a nutshell
http://library.link/vocab/creatorName
Doernberg, R.L
Index
no index present
Language note
English
Literary form
non fiction
Series statement
West nutshell series
http://library.link/vocab/subjectName
  • international tax law
  • source of income
  • foreign company
  • non-resident alien
  • branch tax
  • foreign investment
  • immovable property
  • tax treaty
  • foreign tax credit
  • transfer pricing
  • CFC
  • foreign currency
  • tax arbitrage
Label
International taxation in a nutshell
Instantiates
Publication
Edition
6th ed.
Extent
LXI, 520 p.
Isbn
9780314149060
Label
International taxation in a nutshell
Publication
Edition
6th ed.
Extent
LXI, 520 p.
Isbn
9780314149060

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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