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Vol 21 No 11 Nov/Dec 2016

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Criminal Injuries Compensation Claims

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A Practical Guide to US Taxation of International Transactions 3rd ed

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ISBN13: 9789041188519
ISBN: 9041188517
Published: December 0002
Publisher: Kluwer Law International
Format: Hardback
Price: Out of print



Providing the reader with a practical command of the basic concepts and issues surrounding US taxation of international transactions, this text places an emphasis on those areas of international taxation generally deemed to be essential to tax practitioners.;This edition has been updated to reflect important developments since the book was published in 1998. Transfer pricing and tax treaties are given special attention in the revision and a new section on IRS procedure is offered. Also greatly enhanced is the discussion of choice of entities and the check-the-box regulations, certainly one of the hottest topics in US international tax. Even with increased coverage, the book maintains its initial mission of providing a concise explanation of the subject that should be accessible to all those who toil over US international tax issues.

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Contents:
Part I Basic principles: tax jurisdiction; source of income rules. Part II US taxation of foreign income: foreign tax credit; transfer pricing; anti-avoidance provisions governing foreign corporations; foreign sales corporations; foreign currency translation and transactions; tax treaties; planning foreign operations. Part III US taxation of foreign persons: foreign persons investing in the United States; foreign persons doing business in the United States.