International taxation in a nutshell /

Сохранить в:
Библиографические подробности
Главный автор: Doernberg, Richard L.
Формат:
Язык:английский
Опубликовано: St. Paul, Minn. : Thomson/West, 2009.
Редактирование:8th ed.
Серии:West nutshell series
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Оглавление:
  • 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.