International taxation in a nutshell /
-д хадгалсан:
Үндсэн зохиолч: | |
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Формат: | Ном |
Хэл сонгох: | англи |
Хэвлэсэн: |
St. Paul, Minn. :
Thomson/West,
2009.
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Хэвлэл: | 8th ed. |
Цуврал: | West nutshell series
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Нөхцлүүд: | |
Шошгууд: |
Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
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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.