International Aspects of the US Taxation System - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International Aspects of the US Taxation System write by Felix I. Lessambo. This book was released on 2016-09-29. International Aspects of the US Taxation System available in PDF, EPUB and Kindle. This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.
The International Taxation System
The International Taxation System - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The International Taxation System write by Andrew Lymer. This book was released on 2012-12-06. The International Taxation System available in PDF, EPUB and Kindle. International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Introduction to United States International Taxation
Introduction to United States International Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Introduction to United States International Taxation write by James R. Repetti. This book was released on 2021-07-07. Introduction to United States International Taxation available in PDF, EPUB and Kindle. The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on the following aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and accounting aspects; the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions; the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources; the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons; the income tax treatment of foreign corporations controlled by US shareholders, including the new GILTI minimum tax and exempt dividend rules; the special treatment under FDII of a US corporation’s export of goods, services and intangible rights; the general intercompany pricing rules and special transfer pricing rules applicable to particular transactions; rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties. Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
U.S. Tax Treaties
U.S. Tax Treaties - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook U.S. Tax Treaties write by United States. Internal Revenue Service. This book was released on 1990. U.S. Tax Treaties available in PDF, EPUB and Kindle.
International Aspects of U.S. Income Taxation: Part 4, U.S. income tax treaties. Part 5, Control of international tax evasion
International Aspects of U.S. Income Taxation: Part 4, U.S. income tax treaties. Part 5, Control of international tax evasion - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook International Aspects of U.S. Income Taxation: Part 4, U.S. income tax treaties. Part 5, Control of international tax evasion write by Elisabeth A. Owens. This book was released on 1980. International Aspects of U.S. Income Taxation: Part 4, U.S. income tax treaties. Part 5, Control of international tax evasion available in PDF, EPUB and Kindle.
