Normal view MARC view ISBD view

Herzfeld, Mindy,

International taxation in a nutshell / International taxation Mindy Herzfeld, Professor of Tax Practice, University of Florida, Levin College of Law. - Thirteenth edition. - lviii, 644 pages : illustrations ; 19 cm. - Nutshell series . - Nutshell series. .

Includes index.

Introduction -- Basic U.S. jurisdictional tax principles -- Source rules -- Taxing rules for non-U.S. persons -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Introduction to U.S. business activity in foreign countries -- Introduction to the foreign tax credit -- Taxation of U.S. persons' foreign income earned in corporate form -- Limitations on the foreign tax credit and the indirect credit -- Intercompany pricing -- Foreign currency -- International tax-free transactions -- Tax arbitrage and an evolving global tax landscape -- Tax and trade and foreign policy.

ISBN: 9781636590578 1636590578

Nat. Bib. No.: GBC303522 bnb

Nat. Bib. Agency Control No.: 020861304 Uk

Subjects--Topical Terms:
Income tax--Foreign income.--United States
Investments, Foreign--Taxation--Law and legislation--United States.
Corporations, Foreign--Taxation--Law and legislation--United States.
Noncitizens--Taxation--Law and legislation--United States.
Noncitizens--Taxation--Law and legislation.
Corporations, Foreign--Taxation--Law and legislation.
Income tax--Foreign income.
Investments, Foreign--Taxation--Law and legislation.

Subjects--Geographic Terms:
United States.

Index Terms--Genre/Form:
Study guides.
Study guides.

LC Class. No.: KF6419.Z9 / D64 2023 KF6419 / .D64 2023

Dewey Class. No.: 343.7305248