Table of Cases
Table of Internal Revenue Code Sections
Table of Treasury Regulations and Revenue Rulings
Chapter 1. Introduction
Chapter 2. Basic U.S. Jurisdictional Tax Principles
Chapter 3. Source Rules
Chapter 4. Taxing Rules For Non-U.S. Persons
Chapter 5. The Role of Income Tax Treaties
Chapter 6. Filing, Withholding, and Reporting Requirements
Chapter 7. Introduction to U.S. Business Activity in Foreign Countries
Chapter 8. Introduction to the Foreign Tax Credit
Chapter 9. Taxation of U.S. Persons' Foreign Income Earned in Corporate Form
Chapter 10. Limitations on the Foreign Tax Credit and the Indirect Credit
Chapter 11. Intercompany Pricing
Chapter 12. Foreign Currency
Chapter 13. International Tax-Free Transactions
Chapter 14. Tax Arbitrage and an Evolving Global Tax Landscape
Chapter 15. Tax and Trade and Foreign Policy.