International taxation in a nutshell /
保存先:
第一著者: | |
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フォーマット: | 図書 |
言語: | 英語 |
出版事項: |
St. Paul, Minn. :
Thomson/West,
2009.
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版: | 8th ed. |
シリーズ: | West nutshell series
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主題: | |
タグ: |
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目次:
- 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.