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Introduction To United States International Taxation » (5th Edition)

Book cover image of Introduction To United States International Taxation by Paul R. Mcdaniel

Authors: Paul R. Mcdaniel, Hugh J. Ault, James R. Repetti
ISBN-13: 9789041123602, ISBN-10: 9041123601
Format: Hardcover
Publisher: Aspen Publishers, Inc.
Date Published: May 2005
Edition: 5th Edition

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Author Biography: Paul R. Mcdaniel

Book Synopsis

The 2005 edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. In a

Table of Contents

Ch. 1Introduction1
Ch. 2The US income tax system : general description5
Ch. 3Jurisdictional principles35
Ch. 4Source rules37
Ch. 5Income taxation of nonresident aliens and foreign corporations53
Ch. 6Taxation of foreign source income of US persons : the foreign tax credit87
Ch. 7Treatment of foreign business operations and investments by US persons113
Ch. 8Transfer pricing145
Ch. 9Special treatment of foreign income161
Ch. 10Foreign currency issues167
Ch. 11Income tax treaties177
Ch. 12Wealth transfer taxation195

Subjects