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Taxation of International Business Transactions by Felix I. Lessambo Pdf
"With the increase in global trade now and in the future and the growth of multinational companies, an understanding of international tax law is imperative. In Taxation of International Business Transactions, author Dr. Felix Lessambo provides an overview of the sometimes challenging international tax law. Taxation of International Business Transactions provides sound understanding of foreign tax regimes and more. It is geared for those who want to mitigate, increase, and avoid tax audits in the areas of thin-capitalization, employee-secondment, transfer pricing, and limitations-on-benefits (LOB). Lessambo has tracked the ongoing issues of the most relevant aspects of international taxations and delivers suggestions in this edition. Lessambo, an international tax scholar and practitioner recognized for his keen analyses, provides firsthand expertise to help multinationals and international business managers to pursue business initiatives without the fear of unintended tax consequences. Taxation of International Business Transactions is an indispensable guide for tax and financial directors and those dealing with tax at a worldwide level."--Publisher's website.
International Business Transactions and Taxation by Manuel C. Solbach Pdf
Recent developments in the taxation of international enterprises are driven by the Organisation for Economic Co-operation and Development (OECD) of the Base Erosion and Profit Shifting (BEPS) initiative and have contributed to increase attention in practice, especially of large enterprises, resulting in different routes of action. This book provides a comprehensive overview of international business transactions at the customer interface with a focus on the specific role and tasks of the functions within a company. Three basic transactional models are introduced and analyzed, particularly to what extent they induce an international tax risk to the enterprise, in order to explore meaningful choices for action. The book inspires experienced practitioners as well as young professionals with or without formal business education to think beyond the context of their own experience and to define, implement and monitor tax-compliant transactional processes in their respective business. Individuals in companies are sensitized for compliance to these business processes resulting in a reduction of a hidden or frequently neglected, but significant tax risk. This book helps executives and managers create a shared understanding on international business transactions and facilitate detailed cross-functional discussions.
Author : William P. Streng,Jeswald W. Salacuse Publisher : International Institute of Technology, Incorporated Page : 128 pages File Size : 44,7 Mb Release : 2011 Category : Export sales contracts ISBN : 0820513881
International Business Planning by William P. Streng,Jeswald W. Salacuse Pdf
A guide to the common legal, tax and financial planning of the international business transaction, and for the management of existing undertakings. Part one analyzes the framework for international business: the general business climate, monetary, trade, financial and tax policies and the role of various US government agencies. Part two discusses export transactions in relation to 12 practical topics, including sales and distribution agreements, technology transfers, export controls and export tax planning. Part three examines the formation, financing and taxation of business ventures in foreign jurisdictions. Parts four through seven cover dispute settlement, currency management, US employees abroad and US regulation of foreign business activities.
International Business Taxation by Sol Picciotto Pdf
This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.
Robert E. Meldman,Michael S. Schadewald,Robert J. Misey
Author : Robert E. Meldman,Michael S. Schadewald,Robert J. Misey Publisher : Kluwer Law International Page : 501 pages File Size : 46,7 Mb Release : 2003 Category : Law ISBN : 080801076X
Practical Guide to United States Taxation of International Transactions by Robert E. Meldman,Michael S. Schadewald,Robert J. Misey Pdf
"Excellent description of most important concepts and issues concerned with U.S. taxation of international transactions. Provides illustrative examples, tables and charts to help reader understand complexities involved. Concisely and clearly written for business managers, accountants and attorney involved in international business."
Practical Guide to U.S. Taxation of International Transactions by Michael S. Schadewald,Robert J. Misey Pdf
Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.
Author : Ansgar A. Simon Publisher : Kluwer Law International B.V. Page : 2424 pages File Size : 55,8 Mb Release : 2023-08-31 Category : Law ISBN : 9789403547138
Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings by Ansgar A. Simon Pdf
This classic handbook has once again been updated from cover to cover, assuring its secure place as the preeminent tax practice guide for the conduct of international business transactions. The user-friendly structure has been maintained—first, a hands-on overview of certain key tax aspects of international transactions that have general application (including a chapter on special issues for transactions touching the European Union), followed by detailed country profiles that offer solutions designed to maximize effective tax planning and satisfy compliance obligations in twenty key global trading jurisdictions. The expert country-by-country contributors explain each jurisdiction’s approach to the critical areas of concern in transactional tax planning, addressing among other issues: entity classification; taxable transactions; tax-free transactions (both domestic and cross-border); loss and other tax attribute planning; intellectual property transactions; compensation arrangements; acquisition financing; joint ventures; transfer pricing; VAT; and tax treaty usage. Because it is crucial for management and counsel to develop a working knowledge of the salient aspects of the relevant law in a broad range of global jurisdictions, the work is of immeasurable value in assessing, strategizing, and implementing international transactions while also allowing quick jurisdictional comparison of key tax aspects. Addressing an important information gap in an area of widespread commercial concern, this incomparable resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals.
Author : Paul R. McDaniel,James R. Repetti,Diane M. Ring Publisher : Unknown Page : 0 pages File Size : 51,6 Mb Release : 2014 Category : Aliens ISBN : 9041136568
Introduction to United States International Taxation by Paul R. McDaniel,James R. Repetti,Diane M. Ring Pdf
This book provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. 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.
International Business Transactions Fundamentals by Ronald A. Brand Pdf
International Business Transactions Fundamentals identifies the many sources of risk in cross-border transactions, analyzes in great depth the legal instruments that provide protection to the parties, and describes the practical means of reducing, reallocating, and eliminating risks. Designed primarily as a casebook and text for law school study, this volume represents nearly four decades of work by the author to present the fundamentals of the law of international business transactions. The coverage of this second edition remains consistent with the first edition, with one notable exception where the chapter on taxation of international transactions has been omitted. Like the first edition, this second edition focuses on the role of lawyers in identifying risks inherent in cross-border economic transactions, and then using primarily the law and negotiations to eliminate where possible, reduce where practicable, and reallocate where necessary those risks to the benefit of the client. What's in this book: The second edition refines and updates the materials in the first edition in a manner intended to be useful not only to students but also as a deskbook for practitioners. Matters covered include: the basic export-import sales contract; the use of price-delivery terms to allocate both price and risk; the application and use of the United Nations Sales Convention (CISG); events which may excuse the nonperformance of a contract obligation; when and how to opt in or out of the CISG; financing the export sale with a commercial letter of credit; a basic understanding of the WTO trade regulation system; the regulation of importation, including tariff classification and valuation; the regulation of exportation, including licensing and extraterritorial application of export laws; U.S. and EU Rules affecting the professional liability of international transactions lawyers; planning for the resolution of disputes in international transactions; a comparative law understanding jurisdiction, applicable law, and judgments recognition; issues affecting choices between arbitration and litigation of disputes; drafting choice of forum clauses; drafting choice of law clauses; understanding rules regarding judgments obligations stated in foreign currencies; recent multilateral efforts to harmonize the law on jurisdiction and judgments recognition; dealing with and avoiding claims of sovereign immunity and act of state; operating abroad through employees, agents, and distributors; anti-bribery laws and the need for compliance programs and contract restrictions; expropriation, political risk, and how to use insurance and contract terms to deal with them; investor-state contracts; antitrust laws and their extraterritorial application. Each chapter covers a distinct area of risk, providing insightful commentary on the relevant national, regional, and international laws, and detailed analyses of leading and defining cases from many jurisdictions and international courts. This edition is designed to help readers move from the simple cross-border sales transaction through steps which increase both activity abroad and the laws and regulations that might bring with them additional risks to be identified and allocated. A separate documents volume provides virtually all current primary source material on the law of international business transactions. How this will help you: There are many guides to the conduct of international business transactions, but none organized as clearly as this. With this up-to-date edition of a well-established practical guide, in-house lawyers for multinational corporations and practitioners in business law will quickly develop a framework for understanding each source of protection and enhance their ability to serve their company and clients well. With a consistent focus on how to draft the common elements of the contract in each level of international business involvement, this book will prove to be a valuable office reference guide.
