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  <titleInfo>
    <title>International taxation in a nutshell</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>International taxation</title>
  </titleInfo>
  <name type="personal">
    <namePart>Doernberg, Richard L.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mnu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">St. Paul, Minn</placeTerm>
    </place>
    <publisher>West</publisher>
    <dateIssued>c2012</dateIssued>
    <dateIssued encoding="marc">2012</dateIssued>
    <edition>9th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>lxi, 588 p. 19 cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">by Richard L. Doernberg.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <geographic>United States</geographic>
    <topic>Foreign income</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Aliens</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporations, Foreign</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Investments, Foreign</topic>
    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
  </subject>
  <classification authority="lcc">KF 6419 .D64 2012</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Nutshell series</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">0314275312</identifier>
  <identifier type="isbn">9780314275318</identifier>
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    <recordCreationDate encoding="marc">120112</recordCreationDate>
    <recordChangeDate encoding="iso8601">20221221062758.0</recordChangeDate>
    <recordIdentifier source="OCoLC">306222</recordIdentifier>
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