lix, 548 pages : illustrations ; 19 cm.
Formatted Contents Note
Overview of fundamental concepts. Introduction Basic U.S. jurisdictional tax principles Source rules U.S. activities of foreign taxpayers. Taxing rules The role of income tax treaties Filing, withholding, and reporting requirements Foreign activities of U.S. taxpayers. 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.