Doernberg, Richard L.
International taxation in a nutshell / International taxation by Richard L. Doernberg. - 9th ed. - St. Paul, Minn. : West , c2012. - lxi, 588 p. ; 19 cm. - West 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.
0314275312 9780314275318
Income tax--Foreign income.--United States
Investments, Foreign--Taxation--Law and legislation--United States.
Corporations, Foreign--Taxation--Law and legislation--United States.
Aliens--Taxation--Law and legislation--United States.
KF6419 / .D64 2012
International taxation in a nutshell / International taxation by Richard L. Doernberg. - 9th ed. - St. Paul, Minn. : West , c2012. - lxi, 588 p. ; 19 cm. - West 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.
0314275312 9780314275318
Income tax--Foreign income.--United States
Investments, Foreign--Taxation--Law and legislation--United States.
Corporations, Foreign--Taxation--Law and legislation--United States.
Aliens--Taxation--Law and legislation--United States.
KF6419 / .D64 2012