Obálka

International taxation in a nutshell /

Zobrazit další vydání (1)
Uloženo v:
Podrobná bibliografie
Hlavní autor: Doernberg, Richard L.
Médium: Kniha
Jazyk:angličtina
Vydáno: St. Paul, Minn. : Thomson/West, 2009.
Vydání:8th ed.
Edice:West nutshell series
Témata:
Aliens > Taxation > Law and legislation > United States.
Corporations, Foreign > Taxation > Law and legislation > United States.
Income tax > United States > Foreign income.
Investments, Foreign > Taxation > Law and legislation > United States.
Tagy: Přidat tag
Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!
Obsah:
  • 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.

Podobné jednotky