Author: MINDY. HERZFELD
Publisher: West Academic Publishing
ISBN: 9781640209053
Category :
Languages : en
Pages : 622
Book Description
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 authors' 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.
International Taxation in a Nutshell
Author: MINDY. HERZFELD
Publisher: West Academic Publishing
ISBN: 9781640209053
Category :
Languages : en
Pages : 622
Book Description
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 authors' 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: West Academic Publishing
ISBN: 9781640209053
Category :
Languages : en
Pages : 622
Book Description
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 authors' 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.
International Taxation in a Nutshell
Author: Richard L. Doernberg
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 580
Book Description
After an introduction to the fundamentals of U.S. international taxation, the U.S. activities of foreign taxpayers and the foreign activities of U.S. citizens and residents are addressed. Special U.S. international tax provisions creating incentives and disincentives for certain conducts or forms of business transactions are looked at and the effect of U.S. transfer taxes (estate, gift and generation-skipping tax) on both resident and nonresident aliens is dealt with.
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 580
Book Description
After an introduction to the fundamentals of U.S. international taxation, the U.S. activities of foreign taxpayers and the foreign activities of U.S. citizens and residents are addressed. Special U.S. international tax provisions creating incentives and disincentives for certain conducts or forms of business transactions are looked at and the effect of U.S. transfer taxes (estate, gift and generation-skipping tax) on both resident and nonresident aliens is dealt with.
International Taxation in a Nutshell
Author: MINDY. HERZFELD
Publisher: West Academic Publishing
ISBN: 9781636590578
Category :
Languages : en
Pages : 0
Book Description
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 revised and updated with the most up-to-date discussion of recent regulatory guidance interpreting the significant changes to the U.S. international tax rules introduced by the 2017 tax act. It also includes a discussion of how the newly enacted U.S. book minimum tax interacts with the international tax rules. Referenced throughout are the global tax developments of recent years and how those rules and proposals interact with the U.S. international tax regime. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been impacted by 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 of cross-border flows. The author's career spans the academic and private sectors, and she has used her experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.
Publisher: West Academic Publishing
ISBN: 9781636590578
Category :
Languages : en
Pages : 0
Book Description
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 revised and updated with the most up-to-date discussion of recent regulatory guidance interpreting the significant changes to the U.S. international tax rules introduced by the 2017 tax act. It also includes a discussion of how the newly enacted U.S. book minimum tax interacts with the international tax rules. Referenced throughout are the global tax developments of recent years and how those rules and proposals interact with the U.S. international tax regime. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been impacted by 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 of cross-border flows. The author's career spans the academic and private sectors, and she has used her experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.
International Taxation in a Nutshell
Author: Richard L. Doernberg
Publisher: West Academic Publishing
ISBN:
Category : Aliens
Languages : en
Pages : 628
Book Description
Offers a concise exposition of the United States tax laws involved in international business and investment transactions.
Publisher: West Academic Publishing
ISBN:
Category : Aliens
Languages : en
Pages : 628
Book Description
Offers a concise exposition of the United States tax laws involved in international business and investment transactions.
International Taxation
Author: Joseph Isenbergh
Publisher: CCH
ISBN: 9780808016199
Category : Aliens
Languages : en
Pages : 902
Book Description
Publisher: CCH
ISBN: 9780808016199
Category : Aliens
Languages : en
Pages : 902
Book Description
International Taxation in an Integrated World
Author: Jacob A. Frenkel
Publisher: MIT Press
ISBN: 9780262061438
Category : Business & Economics
Languages : en
Pages : 268
Book Description
In this book the authors provide a new treatment of international taxation, one that focuses on the interactions between fiscal policies of sovereign nations and the magnitude and directions of international capital and goods flow in an integrated world economy.
Publisher: MIT Press
ISBN: 9780262061438
Category : Business & Economics
Languages : en
Pages : 268
Book Description
In this book the authors provide a new treatment of international taxation, one that focuses on the interactions between fiscal policies of sovereign nations and the magnitude and directions of international capital and goods flow in an integrated world economy.
Taxation of International Transactions
Author: Charles H. Gustafson
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 1290
Book Description
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 1290
Book Description
Introduction to United States International Taxation
Author: Paul R. McDaniel
Publisher:
ISBN: 9789041136565
Category : Aliens
Languages : en
Pages : 0
Book Description
This book 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. It sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad.
Publisher:
ISBN: 9789041136565
Category : Aliens
Languages : en
Pages : 0
Book Description
This book 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. It sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad.
A Practical Guide to U. S. Taxation of International Transactions
Author: Robert Meldman
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 408
Book Description
Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US taxes the foreign activities of domestic corporations, US citizens and other US persons. Includes chapters on the foreign tax credit, the deemed paid foreign tax credit, transfer pricing, controlled foreign corporations, foreign sales corporations and income tax treaties. Describes how the US taxes the US activities of foreign corporations, non-resident alien individuals, and other foreign persons.
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 408
Book Description
Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US taxes the foreign activities of domestic corporations, US citizens and other US persons. Includes chapters on the foreign tax credit, the deemed paid foreign tax credit, transfer pricing, controlled foreign corporations, foreign sales corporations and income tax treaties. Describes how the US taxes the US activities of foreign corporations, non-resident alien individuals, and other foreign persons.
Federal Income Taxation of Corporations and Stockholders in a Nutshell
Author: Jonathan Sobeloff
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 440
Book Description
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 440
Book Description