International taxation in a nutshell /
I tiakina i:
Kaituhi matua: | |
---|---|
Hōputu: | Pukapuka |
Reo: | Ingarihi |
I whakaputaina: |
St. Paul, Minn. :
Thomson/West,
2009.
|
Putanga: | 8th ed. |
Rangatū: | West nutshell series
|
Ngā marau: | |
Ngā Tūtohu: |
Tāpirihia he Tūtohu
Kāore He Tūtohu, Me noho koe te mea tuatahi ki te tūtohu i tēnei pūkete!
|
Rārangi ihirangi:
- Overview of fundamental concepts. Introduction
- Basic U.S. jurisdictional tax principles
- Source rules
- U.S. activities of foreign taxpayers. Taxing rules
- The role of income tax treaties
- Filing, withholding, and reporting requirements
- Foreign activities of U.S. taxpayers. Introduction to U.S. business activity in foreign countries
- The foreign tax credit
- Intercompany pricing
- Controlled foreign corporations and related provisions
- Foreign currency
- International tax-free transactions
- Tax arbitrage and economic substance
- International boycott and foreign bribery provisions.