International taxation / Joseph Isenbergh, Bret Wells.
2020
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Details
Author
Title
International taxation / Joseph Isenbergh, Bret Wells.
Added Author
Edition
Fourth edition.
Imprint
St. Paul, MN : Foundation Press : West Academic Publishing, [2020]
Distributed
[St. Paul, Minnesota] : West Academic Publishing, [2019]
Description
1 online resource (xv, 424 pages) : illustrations.
Series
Concepts and insights series.
Study aids (West Academic Publishing)
Study aids (West Academic Publishing)
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.
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.
Bibliography, etc. Note
Includes bibliographical references and index.
Source of Description
Description based on e-publication title page, viewed December 5, 2019.
Location
www Access provided by Berkeley Law Library
Other Editions
Revision of: Isenbergh, Joseph. International taxation. Third edition. New York : Foundation Press : Thomson Reuters, 2010
Available in Other Form
Original
Access Note
Full text available with subscription to Study Aids package.
Linked Resources
Alternate Title
West Academic Publishers
Language
English
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