Imternational Taxation in A Nutshell Tenth Edition by Richard L.Doernberg, Doernberg, Richard L., Richard L. Doernberg ISBN 9781628105551, 9781634604352, 1634604350, 1628105550 instant download

Imternational Taxation in A Nutshell Tenth Edition by Richard L.Doernberg, Doernberg, Richard L., Richard L. Doernberg ISBN 9781628105551, 9781634604352, 1634604350, 1628105550 instant download

This Book Provides An Introduction To The Us Law Of International Taxation. It Summarizes The Law, Offering Some Attention To The Purposes Of The Various Legal Rules. The Book Is Divided Into Three Parts. First It Gives An Introduction To The Fundamentals Of Us International Taxation And The Source Rules. The Second Part Addresses The Us Activities Of Foreign Taxpayers, I.e. Investment And Business Activities Carried On By Nonresident Individuals And Foreign Corporations In The Us. Special Attention Is Given To The Branch Profit Tax And The Provisions Affecting Foreign Investment In Us Real Estate. The Third Part Is Directed At Foreign Activities Of Us Citizens And Residents. Introduction -- Basic U.s. Jurisdictional Tax Principles -- Source Rules -- Taxing Rules -- The Role Of Income Tax Treaties -- Filing, Withholding, And Reporting Requirements -- 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. Richard L. Doernberg, Emeritus Professor Of Law, Emory University School Of Law. Includes Index. This Nutshell not only addresses the fundamentals of US international taxation, but it also offers insight into tax planning considerations. Building on both academic and private sector careers, the author has used his experience to distil the complexities of real-world tax considerations into a clearly written, straightforward presentation of the key international tax concepts.