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" International taxation in a nutshell / "
Mindy Herzfeld (Professor of Law, University of Florida, Levin College of Law), Richard L. Doernberg (K.H. Gyr Professor of Law Emeritus, Emory University School of Law).
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BL
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| Record Number
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855160
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| Main Entry
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Herzfeld, Mindy
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| Title & Author
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International taxation in a nutshell /\ Mindy Herzfeld (Professor of Law, University of Florida, Levin College of Law), Richard L. Doernberg (K.H. Gyr Professor of Law Emeritus, Emory University School of Law).
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| Edition Statement
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Eleventh edition.
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| Publication Statement
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St. Paul, MN :: West Academic Publishing,, [2018]
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, ©2018
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| Series Statement
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Nutshell series
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| Page. NO
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XLVII, 606 pages ;; 19 cm.
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| ISBN
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1640209050
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: 9781640209053
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| Notes
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Includes index.
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| Contents
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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 -- Taxation of U.S. persons' business income from controlled foreign corporations and other related provisions -- The foreign tax credit -- Intercompany pricing -- Foreign currency -- International tax-free transactions -- Tax arbitrage and government responses -- International boycott and foreign bribery provisions.
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| Abstract
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"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been extensively revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, as well as global tax changes brought about by the OECD's project on cross-border tax avoidance. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The author's careers span both the academic and private sectors, and they have used their experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts"--Publisher website.
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University of South Alabama
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Aliens-- Taxation-- Law and legislation-- United States.
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Corporations, Foreign-- Taxation-- Law and legislation-- United States.
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Income tax-- United States-- Foreign income.
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Investments, Foreign-- Taxation-- Law and legislation-- United States.
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Study aid.
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86.61 taxation law.
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Aliens-- Taxation-- Law and legislation.
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Corporations, Foreign-- Taxation-- Law and legislation.
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Income tax-- Foreign income.
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Internationales Steuerrecht
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Investments, Foreign-- Taxation-- Law and legislation.
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Steuerrecht
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Steuersystem
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United States.
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United States.
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| Dewey Classification
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343.7305248
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| LC Classification
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KF6419.D64 2018
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| Added Entry
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Doernberg, Richard L.
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| Spine Title
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International taxation
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