International taxation in a nutshell / Mindy Herzfeld, professor of law, University of Florida, Levin College of Law; Richard L. Doernberg, K.H. Gyr Professor of Law Emeritus, Emory University School of Law.
2018
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Details
Author
Herzfeld, Mindy, author.
Title
International taxation in a nutshell / Mindy Herzfeld, professor of law, University of Florida, Levin College of Law; Richard L. Doernberg, K.H. Gyr Professor of Law Emeritus, Emory University School of Law.
Added Author
Doernberg, Richard L., author.
Edition
Eleventh edition.
Imprint
St. Paul, MN : West Academic Publishing, [2018].
Copyright
©2018
Description
1 online resource.
Series
Nutshell series.
Formatted Contents Note
Introduction
Basic U.S. jurisdictional tax principles
Source rules
Taxing Rules
The role of income tax treaties
Filing, withholding, and reporting requirements
Introduction to U.S. business activity in foreign countries
Taxation of U.S. persons' business income from controlled foreign corporations and other related provisions
The foreign tax credit
Intercompany pricing
Foreign currency
International tax-free transactions
Tax arbitrage and government responses
International boycott and foreign bribery provisions.
Basic U.S. jurisdictional tax principles
Source rules
Taxing Rules
The role of income tax treaties
Filing, withholding, and reporting requirements
Introduction to U.S. business activity in foreign countries
Taxation of U.S. persons' business income from controlled foreign corporations and other related provisions
The foreign tax credit
Intercompany pricing
Foreign currency
International tax-free transactions
Tax arbitrage and government responses
International boycott and foreign bribery provisions.
Summary
"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been extensively revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, as well as global tax changes brought about by the OECD's project on cross-border tax avoidance. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The authors' careers span both the academic and private sectors, and they have used their experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts."--Publisher website.
Source of Description
Online resource (West Academic, viewed August 27, 2018).
Location
www
Other Editions
Revision of: Doernberg, Richard L. International taxation in a nutshell. Tenth edition. St. Paul, MN : West Academic Publishing, [2016]
Linked Resources
Access provided by Berkeley Law Library
Alternate Title
West Academic study aids.
Language
English
ISBN
9781642425086 (electronic book)
1642425087 (electronic book)
9781640209053 (electronic book)
1640209050 (electronic book)
1642425087 (electronic book)
9781640209053 (electronic book)
1640209050 (electronic book)
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Electronic Resources