Policy and overview -- Jurisdiction to tax -- Income tax treaties -- Source of income -- Allocation and apportionment -- Foreign persons -- Nonbusiness income -- Business income -- Real property gains -- Branch taxes -- Foreign tax credit -- Controlled foreign corporations -- Other anti-deferral provisions -- Expert incentives -- U.S. individuals abroad -- Transfer prices -- Asset transfers.
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SUMMARY OR ABSTRACT
Text of Note
International Applications of U.S. Income Tax Law provides tax, accounting, and legal practitioners in the U.S. with a fundamental understanding of major concepts and issues in international tax. Readers willbecome more knowledgeable ofhow taxpayersachieve excess credit or excess limit positions and howtheycanprofit from the economic incentives these positions create.
ACQUISITION INFORMATION NOTE
Source for Acquisition/Subscription Address
OverDrive, Inc.
Source for Acquisition/Subscription Address
OverDrive, Inc.
Stock Number
68745DD0-484A-48BA-9D8F-B77A6C861908
OTHER EDITION IN ANOTHER MEDIUM
Title
International applications of U.S. income tax law.
International Standard Book Number
047146449X
PARALLEL TITLE PROPER
Parallel Title
International applications of US income tax law
TOPICAL NAME USED AS SUBJECT
Aliens-- Taxation-- Law and legislation-- United States.
Double taxation-- United States.
Foreign tax credit-- United States.
Income tax-- United States-- Foreign income.
Investments, Foreign-- Taxation-- Law and legislation-- United States.
Aliens-- Taxation-- Law and legislation.
Double taxation.
Foreign tax credit.
Income tax-- Foreign income.
Investments, Foreign-- Taxation-- Law and legislation.