A practical guide to U.S. taxation of international transactions

Resource Information

The work A practical guide to U.S. taxation of international transactions represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

A practical guide to U.S. taxation of international transactions

Creator

• Schadewald, M.S
• A practical guide to U.S. taxation of international transactions
• Meldman, R.E

Subject

• international tax law
• non-resident
• tax system
• tax treaty
• foreign tax credit
• transfer pricing
• foreign investment

Summary

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

Geographic coverage

International

Language note

English