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.