000			01604nam a2200325Ia 4500
001			306222
003			OCoLC
005			20221221062758.0
008			120112s2012 mnu 001 0 eng c
020			_a0314275312
020			_a9780314275318
035			_a(OCoLC)772593089
040			_aPUCPR
049			_acicg
050		4	_aKF 6419 _b.D64 2012
100	1		_aDoernberg, Richard L. _987784 _2Local
245	1	0	_aInternational taxation in a nutshell _cby Richard L. Doernberg.
246	1	8	_aInternational taxation
250			_a9th ed.
260			_aSt. Paul, Minn. _bWest _cc2012.
300			_alxi, 588 p. _c19 cm.
490	1		_aWest nutshell series _9188353 _2Local
500			_aIncludes index.
505	0		_aIntroduction -- 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.
650		0	_aIncome tax _zUnited States _xForeign income. _9114259
650		0	_aAliens _xTaxation _xLaw and legislation _zUnited States. _950927 _2Local
650		0	_aCorporations, Foreign _xTaxation _xLaw and legislation _zUnited States. _980969 _2Local
650		0	_aInvestments, Foreign _xTaxation _xLaw and legislation _zUnited States. _9115947 _2Local
830		0	_aNutshell series.
999			_c224599 _d224599