TY - BOOK AU - Doernberg,Richard L. TI - International taxation in a nutshell T2 - West nutshell series SN - 0314275312 AV - KF 6419 .D64 2012 PY - 2012/// CY - St. Paul, Minn. PB - West KW - Income tax KW - United States KW - Foreign income KW - Aliens KW - Taxation KW - Law and legislation KW - Local KW - Corporations, Foreign KW - Investments, Foreign N1 - 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 ER -