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.
9781636590578 1636590578
GBC303522 bnb
020861304 Uk
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.