000 02157nam a2200421Ia 4500
001 333852
003 OCoLC
005 20260701063817.0
008 151130t20162016mnua 001 0 eng d
020 _a9781628105551
020 _a1628105550
035 _a(OCoLC)930665053
040 _aPUCPR
049 _acicg
050 4 _aKF 6419
_b.D64 2016
100 1 _aDoernberg, Richard L.
_eauthor.
_987784
_2Local
245 1 0 _aInternational taxation in a nutshell
_cRichard L. Doernberg, Emeritus Professor of Law, Emory University School of Law.
246 1 8 _aInternational taxation
250 _aTenth edition.
260 1 _aSt. Paul, MN
_bWest Academic Publishing
_c2016.
300 _axlii, 630 pages
_billustrations
_c19 cm.
336 _btxt
337 _bn
_2rdamedia
338 _bnc
_2rdacarrier
490 1 _aNutshell series
_2Local
_9143957
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 7 _aInvestments, Foreign
_xTaxation
_xLaw and legislation.
_9115947
_2Local
650 0 _aIncome tax
_xForeign income.
_9114259
650 7 _aCorporations, Foreign
_xTaxation
_xLaw and legislation.
_980969
_2Local
650 7 _aAliens
_xTaxation
_xLaw and legislation.
_950927
_2Local
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
651 7 _aUnited States
_9182913
_2Local
830 0 _aNutshell series.
999 _c250281
_d250281