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008			221128s2023 mnua 001 0 eng c
015			_aGBC303522 _2bnb
016	7		_a020861304 _2Uk
020			_a9781636590578 _qpaperback
020			_a1636590578
035			_a(OCoLC)1359610361
040			_aUKMGB _beng _erda _cUKMGB _dCGU _dILI _dBOP _dVGL _dTLK _dUNE _dUPM _dUtOrBLW
042			_apcc
043			_an-us---
049			_aUPMM
050		4	_aKF6419.Z9 _bD64 2023
050		4	_aKF6419 _b.D64 2023
082	0	4	_a343.7305248 _223
100	1		_aHerzfeld, Mindy, _eauthor. _4http://id.loc.gov/vocabulary/relators/aut _0http://id.loc.gov/authorities/names/no2018121797
245	1	0	_aInternational taxation in a nutshell / _cMindy Herzfeld, Professor of Tax Practice, University of Florida, Levin College of Law.
246	1	8	_aInternational taxation
250			_aThirteenth edition.
264		1	_aEagan, MN : _bWest Academic Publishing, _c[2023]
300			_alviii, 644 pages : _billustrations ; _c19 cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
490	1		_aNutshell series
500			_aIncludes index.
505	0		_aIntroduction -- 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.
650		0	_aIncome tax _zUnited States _xForeign income. _0http://id.loc.gov/authorities/subjects/sh85064789
650		0	_aInvestments, Foreign _xTaxation _xLaw and legislation _zUnited States. _0http://id.loc.gov/authorities/subjects/sh2008104832
650		0	_aCorporations, Foreign _xTaxation _xLaw and legislation _zUnited States. _0http://id.loc.gov/authorities/subjects/sh2009121999
650		0	_aNoncitizens _xTaxation _xLaw and legislation _zUnited States. _0http://id.loc.gov/authorities/subjects/sh2007101004
650		7	_aNoncitizens _xTaxation _xLaw and legislation. _2fast _0(OCoLC)fst00805317
650		7	_aCorporations, Foreign _xTaxation _xLaw and legislation. _2fast _0(OCoLC)fst00880057
650		7	_aIncome tax _xForeign income. _2fast _0(OCoLC)fst00968739
650		7	_aInvestments, Foreign _xTaxation _xLaw and legislation. _2fast _0(OCoLC)fst00978406
651		7	_aUnited States. _2fast _0(OCoLC)fst01204155
655		7	_aStudy guides. _2lcgft _0http://id.loc.gov/authorities/genreForms/gf2014026182
655		7	_aStudy guides. _2fast _0(OCoLC)fst01423888
775	0	8	_iRevision of: _aHerzfeld, Mindy. _tInternational taxation in a nutshell. _bTwelfth edition. _dSt. Paul, MN : West Academic Publishing, [2020] _z9781684673469 _w(OCoLC)1120693091
830		0	_aNutshell series. _0http://id.loc.gov/authorities/names/n42018574
942			_2ddc _cBK _n0
999			_c10830 _d10830