Concepts and insights series. Study aids (West Academic Publishing)
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
U.S. taxation in the international setting Nationality and residence for taxation The source of income International transfer pricing U.S. taxation of foreign persons: passive investment income U.S. taxation of foreign persons: passive investment income U.S. taxation of foreign persons: taxation of a trade or business Income tax treaties Inbound base protection measures that backstop inbound taxation Outbound taxation in overview Direct foreign investment: the foreign tax credit regime Controlled foreign corporations Passive Foreign Investment Companies (PFICs) Dispositions, liquidations, and reorganizations of controlled foreign corporations and incorporations of foreign branches Miscellaneous foreign incentives regimes.
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Source of Description
Description based on e-publication title page, viewed December 5, 2019.
Revision of: Isenbergh, Joseph. International taxation. Third edition. New York : Foundation Press : Thomson Reuters, 2010