Doernberg, Richard L.

International taxation in a nutshell International taxation Richard L. Doernberg, Emeritus Professor of Law, Emory University School of Law. - Tenth edition. - St. Paul, MN West Academic Publishing 2016. - xlii, 630 pages illustrations 19 cm. - 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.

9781628105551 1628105550


Income tax--Foreign income.--United States
Investments, Foreign--Taxation--Law and legislation.
Income tax--Foreign income.
Corporations, Foreign--Taxation--Law and legislation.
Aliens--Taxation--Law and legislation.
Aliens--Taxation--Law and legislation--United States.
Corporations, Foreign--Taxation--Law and legislation--United States.
Investments, Foreign--Taxation--Law and legislation--United States.


United States

KF 6419 / .D64 2016