Alphen aan den Rijn, The Netherlands : Kluwer Law International ; 
xviii, 228 pages ; 25 cm
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.
Bibliography, etc. Note
Includes bibliographical references and index.