TY  - BOOK
AU  - Herzfeld,Mindy
TI  - International taxation in a nutshell
T2  - Nutshell series
SN  - 9781636590578
AV  - KF6419.Z9 D64 2023
U1  - 343.7305248 23
PY  - 2023///]
CY  - Eagan, MN
PB  - West Academic Publishing
KW  - Income tax
KW  - United States
KW  - Foreign income
KW  - Investments, Foreign
KW  - Taxation
KW  - Law and legislation
KW  - Corporations, Foreign
KW  - Noncitizens
KW  - fast
KW  - Study guides
KW  - lcgft
N1  - 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
ER  -