000			01781cam a2200313 a 4500
001			0000046910
005			20171002022244.0
008			090617s2009 mnu 001 0 eng d
020			_a031419424X
020			_a9780314194244
040			_aCaOTU _beng _cCaOTUL _dJwambua
050		4	_aKF6419 _aKF6419.Z9 _b.D64
100	1		_aDoernberg, Richard L.
245	1	0	_aInternational taxation in a nutshell / _cby Richard L. Doernberg.
246	1	4	_aInternational taxation
250			_a8th ed.
260			_aSt. Paul, Minn. : _bThomson/West, _c2009.
300			_alix, 548 p. ; _c19 cm.
490	1		_aWest nutshell series
500			_aIncludes index.
505	0		_aOverview 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.
650		0	_aAliens _xTaxation _xLaw and legislation _zUnited States.
650		0	_aCorporations, Foreign _xTaxation _xLaw and legislation _zUnited States.
650		0	_aIncome tax _zUnited States _xForeign income.
650		0	_aInvestments, Foreign _xTaxation _xLaw and legislation _zUnited States.
908			_a111108
942			_cG
999			_c31245 _d31245