International taxation in a nutshell / Richard L. Doernberg (emeritus professor of law, Emory University School of Law).
2016
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Details
Title
International taxation in a nutshell / Richard L. Doernberg (emeritus professor of law, Emory University School of Law).
Edition
Tenth edition.
Imprint
St. Paul, MN : West Academic Publishing, [2016]
Copyright
©2016
Description
1 online resource (xlii, 630 pages) : illustrations.
Series
Nutshell series.
Formatted Contents Note
Introduction
Basic U.S. jurisdictional tax principles
Source rules
Taxing rules
The role of income tax treaties
Filing, withholding, and reporting requirements
Introduction to U.S. business activity in foreign countries
The foreign tax credit
Intercompany pricing
Controlled foreign corporations and related provisions
Foreign currency
International tax-free transactions
Tax arbitrage and economic substance
International boycott and foreign bribery provisions.
Basic U.S. jurisdictional tax principles
Source rules
Taxing rules
The role of income tax treaties
Filing, withholding, and reporting requirements
Introduction to U.S. business activity in foreign countries
The foreign tax credit
Intercompany pricing
Controlled foreign corporations and related provisions
Foreign currency
International tax-free transactions
Tax arbitrage and economic substance
International boycott and foreign bribery provisions.
Summary
This book provides an introduction to the US law of international taxation. It summarizes the law, offering some attention to the purposes of the various legal rules. The book is divided into three parts. First it gives an introduction to the fundamentals of US international taxation and the source rules. The second part addresses the US activities of foreign taxpayers, i.e. investment and business activities carried on by nonresident individuals and foreign corporations in the US. Special attention is given to the branch profit tax and the provisions affecting foreign investment in US real estate. The third part is directed at foreign activities of US citizens and residents.
"This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments."--Publisher
"This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments."--Publisher
Note
Includes index.
Source of Description
Online resource (West Academic, viewed October 4, 2017).
Location
www
Other Editions
Revision of: Doernberg, Richard L. International taxation in a nutshell. 9th ed. St. Paul, Minn. : West, ©2012
Available in Other Form
Linked Resources
Alternate Title
West Academic study aids.
Spine Title
International taxation
Language
English
ISBN
1634604350 (electronic book)
9781634604352 (electronic book)
9781628105551 (paperback)
1628105550 (paperback)
9781634604352 (electronic book)
9781628105551 (paperback)
1628105550 (paperback)
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