International taxation in a nutshell / Mindy Herzfeld, Professor of Tax Practice, University of Florida, Levin College of Law.
2020
KF6419 .D64 2020 (Mapit)
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Author
Herzfeld, Mindy, author.
Title
International taxation in a nutshell / Mindy Herzfeld, Professor of Tax Practice, University of Florida, Levin College of Law.
Edition
Twelfth edition.
Imprint
St. Paul, MN : West Academic Publishing, [2020]
Copyright
©2020
Description
lii, 607 pages ; 19 cm.
Series
Nutshell series.
Formatted Contents Note
Basic U.S. jurisdictional tax principles
Source rules
Taxing rules for non-U.S. persons
The role of income tax treaties
Filing, withholding, and reporting requirements
Introduction to U.S. business activity in foreign countries
Introduction to the foreign tax credit
Taxation of U.S. persons' foreign income earned in corporate form
Limitations on the foreign tax credit and the indirect credit
Intercompany pricing
Foreign currency
International tax-free transactions
Tax arbitrage and an evolving global tax landscape
Tax and trade and foreign policy.
Source rules
Taxing rules for non-U.S. persons
The role of income tax treaties
Filing, withholding, and reporting requirements
Introduction to U.S. business activity in foreign countries
Introduction to the foreign tax credit
Taxation of U.S. persons' foreign income earned in corporate form
Limitations on the foreign tax credit and the indirect credit
Intercompany pricing
Foreign currency
International tax-free transactions
Tax arbitrage and an evolving global tax landscape
Tax and trade and foreign policy.
Note
Includes index.
Linked Resources
Access provided by Berkeley Law Library
Spine Title
International taxation
Call Number
KF6419 .D64 2020
Language
English
ISBN
9781684673469
1684673461
1684673461
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