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The Resource U.S. international taxation : cases and materials

U.S. international taxation : cases and materials

Label
U.S. international taxation : cases and materials
Title
U.S. international taxation : cases and materials
Creator
Subject
Language
eng
Summary
In 2017, the U.S. adopted the most far reaching changes to its international tax laws since 1962. This updated edition reflects these changes. The focus is on how the details of the tax law fit into a broader structure, which is described in the introduction. This book is divided into five parts. Part A addresses general problems such as jurisdiction to tax and the source rules for income and deductions. Part B deals with inbound tax issues. Part C is concerned with transfer pricing. Part D involves deferral and the foreign tax credit. Part E concludes by examining special topics like section 367 and the foreign exchange rules, and then discussing the relationship between the U.S. rules and the international tax regime, as embodied in the over 3,000 bilateral tax treaties. Part E also addresses some policy issues as to where international taxation may be headed in the 21st century, such as tax competition and tax arbitrage
http://library.link/vocab/creatorName
  • Avi-Yonah, R.S
  • Ring, D.M
  • Brauner, Y
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
Series statement
University casebook series
http://library.link/vocab/subjectName
  • international tax law
  • international taxation principles
  • source of income
  • deductions
  • business profits
  • transfer pricing
  • deferral
  • foreign tax credit
  • foreign currency
  • foreign exchange
  • tax treaty
  • tax competition
  • tax arbitrage
Label
U.S. international taxation : cases and materials
Instantiates
Publication
Edition
4th ed.
Extent
xxii, 731 p.
Isbn
9781683286509
Label
U.S. international taxation : cases and materials
Publication
Edition
4th ed.
Extent
xxii, 731 p.
Isbn
9781683286509

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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