International taxation in a nutshell /

-д хадгалсан:
Номзүйн дэлгэрэнгүй
Үндсэн зохиолч: Doernberg, Richard L.
Формат: Ном
Хэл сонгох:англи
Хэвлэсэн: St. Paul, Minn. : Thomson/West, 2009.
Хэвлэл:8th ed.
Цуврал:West nutshell series
Нөхцлүүд:
Шошгууд: Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
Агуулга:
  • 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.