| Document Type
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BL
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| Record Number
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992663
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| Doc. No
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b747033
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| Main Entry
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Larkins, Ernest R., (Ernest Radford)
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| Title & Author
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International applications of U.S. income tax law : : inbound and outbound transactions /\ Ernest R. Larkins.
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| Publication Statement
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Hoboken, N.J. :: John Wiley & Sons,, ©2004.
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| Page. NO
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1 online resource (xiv, 440 pages) :: illustrations
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| ISBN
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0471482811
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: 1280345470
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: 9780471482819
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: 9781280345470
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047146449X
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Policy and overview -- Jurisdiction to tax -- Income tax treaties -- Source of income -- Allocation and apportionment -- Foreign persons -- Nonbusiness income -- Business income -- Real property gains -- Branch taxes -- Foreign tax credit -- Controlled foreign corporations -- Other anti-deferral provisions -- Expert incentives -- U.S. individuals abroad -- Transfer prices -- Asset transfers.
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| Abstract
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International Applications of U.S. Income Tax Law provides tax, accounting, and legal practitioners in the U.S. with a fundamental understanding of major concepts and issues in international tax. Readers willbecome more knowledgeable ofhow taxpayersachieve excess credit or excess limit positions and howtheycanprofit from the economic incentives these positions create.
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| Subject
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Aliens-- Taxation-- Law and legislation-- United States.
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Double taxation-- United States.
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Foreign tax credit-- 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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Aliens-- Taxation-- Law and legislation.
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Double taxation.
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Foreign tax credit.
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Income tax-- Foreign income.
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Investments, Foreign-- Taxation-- Law and legislation.
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LAW-- Taxation.
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| Subject
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United States.
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| Dewey Classification
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343.7305/248
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| LC Classification
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KF6419.L37 2004eb
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| Parallel Title
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International applications of US income tax law
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