Coverart for item
The Resource International taxation in a nutshell, Mindy Herzfeld, professor of law, University of Florida, Levin College of Law; Richard L. Doernberg, K.H. Gyr Professor of Law Emeritus, Emory University School of Law

International taxation in a nutshell, Mindy Herzfeld, professor of law, University of Florida, Levin College of Law; Richard L. Doernberg, K.H. Gyr Professor of Law Emeritus, Emory University School of Law

Label
International taxation in a nutshell
Title
International taxation in a nutshell
Statement of responsibility
Mindy Herzfeld, professor of law, University of Florida, Levin College of Law; Richard L. Doernberg, K.H. Gyr Professor of Law Emeritus, Emory University School of Law
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been extensively revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, as well as global tax changes brought about by the OECD's project on cross-border tax avoidance. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The authors' careers span both the academic and private sectors, and they have used their experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts."--Publisher website
Member of
Has edition
Cataloging source
N$T
http://bibfra.me/vocab/lite/collectionName
West Academic Study Aids
http://library.link/vocab/creatorName
Herzfeld, Mindy
Index
index present
LC call number
KF6419
LC item number
.H47 2018 ONLINE
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
Doernberg, Richard L.
Series statement
Nutshell series
http://library.link/vocab/subjectName
  • Income tax
  • Investments, Foreign
  • Corporations, Foreign
  • Aliens
  • Aliens
  • Corporations, Foreign
  • Income tax
  • Investments, Foreign
  • United States
Label
International taxation in a nutshell, Mindy Herzfeld, professor of law, University of Florida, Levin College of Law; Richard L. Doernberg, K.H. Gyr Professor of Law Emeritus, Emory University School of Law
Instantiates
Publication
Copyright
Antecedent source
unknown
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Taxation of U.S. persons' business income from controlled foreign corporations and other related provisions
  • The
  • Foreign tax credit
  • Intercompany pricing
  • Foreign currency
  • International tax-free transactions
  • Tax arbitrage and government responses
  • International boycott and foreign bribery provisions
  • 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
Control code
1048896091
Dimensions
unknown
Edition
Eleventh edition
Extent
1 online resource
File format
unknown
Form of item
online
Isbn
9781642425086
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
c
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)1048896091
Label
International taxation in a nutshell, Mindy Herzfeld, professor of law, University of Florida, Levin College of Law; Richard L. Doernberg, K.H. Gyr Professor of Law Emeritus, Emory University School of Law
Publication
Copyright
Antecedent source
unknown
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Taxation of U.S. persons' business income from controlled foreign corporations and other related provisions
  • The
  • Foreign tax credit
  • Intercompany pricing
  • Foreign currency
  • International tax-free transactions
  • Tax arbitrage and government responses
  • International boycott and foreign bribery provisions
  • 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
Control code
1048896091
Dimensions
unknown
Edition
Eleventh edition
Extent
1 online resource
File format
unknown
Form of item
online
Isbn
9781642425086
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
c
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)1048896091

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