International taxation in a nutshell
International taxation
by Richard L. Doernberg.
- 9th ed.
- St. Paul, Minn. West c2012.
- lxi, 588 p. 19 cm.
- West nutshell series .
- Nutshell series. .
Includes index.
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.
0314275312 9780314275318
Income tax--Foreign income.--United States Aliens--Taxation--Law and legislation--United States. Corporations, Foreign--Taxation--Law and legislation--United States. Investments, Foreign--Taxation--Law and legislation--United States.