Introduction to United States international taxation / Paul R. McDaniel, James R. Repetti, Diane M. Ring.
2014
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Items
Details
Author
Title
Introduction to United States international taxation / Paul R. McDaniel, James R. Repetti, Diane M. Ring.
Edition
Sixth edition.
Imprint
New York : Wolters Kluwer Law & Business, [2014]
Description
1 online resource (xviii, 228 pages).
Series
Aspen student treatise series.
Formatted Contents Note
Introduction
The united States income tax system : general description
Jurisdictional principles
Source Rules
Income taxation of nonresident aliens and foreign corporations
Taxation of foreign source income of United States persons : the foreign tax credit
Treatment of foreign business operations and investments by United States persons
Transfer pricing
Special treatment of foreign income
Foreign currency issues
Income tax treaties
Wealth transfer taxation.
The united States income tax system : general description
Jurisdictional principles
Source Rules
Income taxation of nonresident aliens and foreign corporations
Taxation of foreign source income of United States persons : the foreign tax credit
Treatment of foreign business operations and investments by United States persons
Transfer pricing
Special treatment of foreign income
Foreign currency issues
Income tax treaties
Wealth transfer taxation.
Summary
Introduction to United States International Taxation, Sixth Edition, presents the basic principles and rules of the United States international tax system in brief and manageable form. This title is a joint publication with Kluwer Law International (KLI). Key Features: Introduces the application of U.S. income and wealth transfer tax systems with regard to taxpayers investing or transacting business in the U.S. and other countries Includes overview of the U.S. income tax system Gives references to the Internal Revenue Code provisions under discussion, and to the Treasure Regulations issued interpreting the statutory rules Highlights significant administrative announcements of the Internal Revenue Service (revenue rulings and revenue procedures), as well as case law Covers in detail the important changes made by the 2004 Jobs Act
Note
Fifth edition by Paul R. McDaniel, Hult J. Ault, Diane M. Ring.
Previous edition published: 2005.
Previous edition published: 2005.
Bibliography, etc. Note
Includes bibliographical references and index.
Source of Description
Print version record.
Available in Other Form
Print version: McDaniel, Paul R. Introduction to United States international taxation. Sixth edition. New York : Wolters Kluwer Law & Business, [2014]
Linked Resources
Language
English
ISBN
9781454848561 (electronic book)
1454848561 (electronic book)
9781454847977
1454847972
1454848561 (electronic book)
9781454847977
1454847972
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