International taxation in a nutshell / by Richard L. Doernberg.
Material type: TextSeries: Publication details: St. Paul, Minn. : Thomson/West, 2009.Edition: 8th edDescription: lix, 548 p. ; 19 cmISBN:- 031419424X
- 9780314194244
- International taxation [Cover title]
- KF6419 KF6419.Z9 .D64
Item type | Current library | Call number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|
General Collection item | Law School Open Shelves | KF6419.Z9.D64 2009 (Browse shelf(Opens below)) | Available | BK86412 |
Includes index.
Overview of fundamental concepts. Introduction -- Basic U.S. jurisdictional tax principles -- Source rules -- U.S. activities of foreign taxpayers. Taxing rules -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Foreign activities of U.S. taxpayers. Introduction to U.S. business activity in foreign countries -- The foreign tax credit -- Intercompany pricing -- Controlled foreign corporations and related provisions -- Foreign currency -- International tax-free transactions -- Tax arbitrage and economic substance -- International boycott and foreign bribery provisions.
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