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Doernberg, Richard L.

International taxation in a nutshell / International taxation by Richard L. Doernberg. - 8th ed. - St. Paul, Minn. : Thomson/West, 2009. - lix, 548 p. ; 19 cm. - West nutshell series .

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.

ISBN: 031419424X 9780314194244

Subjects--Topical Terms:
Aliens--Taxation--Law and legislation--United States.
Corporations, Foreign--Taxation--Law and legislation--United States.
Income tax--Foreign income.--United States
Investments, Foreign--Taxation--Law and legislation--United States.

LC Class. No.: KF6419 KF6419.Z9 / .D64