9781684678495 (electronic book) 1684678498 (electronic book) 9781640209053 9781684673469
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 revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, including interpretive regulatory guidance. It also includes discussion of interaction between U.S. tax rules and global tax changes brought about by recent OECD developments as they affect U.S. taxpayers. 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.
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.
Digital File Characteristics
Source of Description
Online resource; title from PDF title page (West Academic, viewed November 19, 2019). Print version record.