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
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. 1 | Introduction | 1 |
Ch. 2 | The US income tax system : general description | 5 |
Ch. 3 | Jurisdictional principles | 35 |
Ch. 4 | Source rules | 37 |
Ch. 5 | Income taxation of nonresident aliens and foreign corporations | 53 |
Ch. 6 | Taxation of foreign source income of US persons : the foreign tax credit | 87 |
Ch. 7 | Treatment of foreign business operations and investments by US persons | 113 |
Ch. 8 | Transfer pricing | 145 |
Ch. 9 | Special treatment of foreign income | 161 |
Ch. 10 | Foreign currency issues | 167 |
Ch. 11 | Income tax treaties | 177 |
Ch. 12 | Wealth transfer taxation | 195 |
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