عنوان

International taxation in a nutshell /

شابک

1640209050

شابک

9781640209053

عنوان اصلي

International taxation in a nutshell /

نام عام مواد

[Book]

نام نخستين پديدآور

Mindy Herzfeld (Professor of Law, University of Florida, Levin College of Law), Richard L. Doernberg (K.H. Gyr Professor of Law Emeritus, Emory University School of Law).

وضعيت ويراست

Eleventh edition.

محل نشرو پخش و غیره

St. Paul, MN :

نام ناشر، پخش کننده و غيره

West Academic Publishing,

تاریخ نشرو بخش و غیره

[2018]

تاریخ نشرو بخش و غیره

©2018

نام خاص و کميت اثر

XLVII, 606 pages ;

ابعاد

19 cm.

عنوان فروست

Nutshell series

متن يادداشت

Includes index.

متن يادداشت

Basic U.S. jurisdictional tax principles -- Source rules -- Taxing rules -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Introduction to U.S. business activity in foreign countries -- Taxation of U.S. persons' business income from controlled foreign corporations and other related provisions -- The foreign tax credit -- Intercompany pricing -- Foreign currency -- International tax-free transactions -- Tax arbitrage and government responses -- International boycott and foreign bribery provisions.

بدون عنوان

0

متن يادداشت

"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been extensively revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, as well as global tax changes brought about by the OECD's project on cross-border tax avoidance. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The author's careers span both the academic and private sectors, and they have used their experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts"--Publisher website.

عنوان

International taxation in a nutshell.

شماره استاندارد بين المللي کتاب و موسيقي

1634604350

عنوان عطف

International taxation

موضوع مستند نشده

University of South Alabama

موضوع مستند نشده

Aliens-- Taxation-- Law and legislation-- United States.

موضوع مستند نشده

Corporations, Foreign-- Taxation-- Law and legislation-- United States.

موضوع مستند نشده

Income tax-- United States-- Foreign income.

موضوع مستند نشده

Investments, Foreign-- Taxation-- Law and legislation-- United States.

موضوع مستند نشده

Study aid.

موضوع مستند نشده

86.61 taxation law.

موضوع مستند نشده

Aliens-- Taxation-- Law and legislation.

موضوع مستند نشده

Corporations, Foreign-- Taxation-- Law and legislation.

موضوع مستند نشده

Income tax-- Foreign income.

موضوع مستند نشده

Internationales Steuerrecht

موضوع مستند نشده

Investments, Foreign-- Taxation-- Law and legislation.

موضوع مستند نشده

Steuerrecht

موضوع مستند نشده

Steuersystem

موضوع مستند نشده

United States.

موضوع مستند نشده

United States.

بدون عنوان

7

بدون عنوان

7

شماره

ويراست

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Herzfeld, Mindy

مستند نام اشخاص تاييد نشده

Doernberg, Richard L.

تاريخ عمليات

20200823051931.0

قواعد فهرست نويسي ( بخش توصيفي )

rda

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y