Author : Anonim
Publisher : Unknown
Page : 12 pages
File Size : 47,7 Mb
Release : 1988
Category : Income tax
ISBN : MINN:31951D013914451
Self-employment Tax
Anonim
U S International Tax
U S International Tax Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of U S International Tax book. This book definitely worth reading, it is an incredibly well-written.
Introduction to United States International Taxation
Paul R. McDaniel,James R. Repetti,Diane M. Ring
Author : Paul R. McDaniel,James R. Repetti,Diane M. Ring
Publisher : Unknown
Page : 0 pages
File Size : 43,7 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.
Fixing U.S. International Taxation
Daniel N. Shaviro
Author : Daniel N. Shaviro
Publisher : Oxford University Press
Page : 242 pages
File Size : 40,9 Mb
Release : 2014-04
Category : Law
ISBN : 9780199359752
Fixing U.S. International Taxation by Daniel N. Shaviro Pdf
Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.
U.S. International Taxation
Joel D. Kuntz
Author : Joel D. Kuntz
Publisher : Unknown
Page : 128 pages
File Size : 49,9 Mb
Release : 1991
Category : Aliens
ISBN : LCCN:91065051
U.S. International Taxation by Joel D. Kuntz Pdf
Introduction to United States International Taxation
James R. Repetti,Diane M. Ring,,Stephen Shay
Author : James R. Repetti,Diane M. Ring,,Stephen Shay
Publisher : Kluwer Law International B.V.
Page : 458 pages
File Size : 40,7 Mb
Release : 2021-07-07
Category : Law
ISBN : 9789403523903
Introduction to United States International Taxation by James R. Repetti,Diane M. Ring,,Stephen Shay Pdf
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.
United States International Taxation
Allison Christians,Samuel A. Donaldson,Philip F. Postlewaite
Author : Allison Christians,Samuel A. Donaldson,Philip F. Postlewaite
Publisher : Unknown
Page : 0 pages
File Size : 53,9 Mb
Release : 2011
Category : Aliens
ISBN : 1422480313
United States International Taxation by Allison Christians,Samuel A. Donaldson,Philip F. Postlewaite Pdf
This title is one of six releases from the LexisNexis Graduate Tax Series. United States International Taxation embodies the dual goals established for the LexisNexis Graduate Tax Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations. To this end, the text relies very little on the often-times laborious analysis of cases and other sources that are secondary to the Code and the regulations. Instead, each chapter provides an overview of the substantive content, with emphasis on important issues that are not apparent from the language of the Code and regulations. This book contains teaching materials for law school courses in the United States federal income taxation of persons engaged in cross- border activities and transactions. It contains 21 separate Units that address fundamental concepts of residency and source, the taxation of United States persons (citizens, residents, and domestic corporations) on their activities within the United States, and the safeguard rules in place to curtail potentially abusive tax avoidance in the international context.
Fundamentals of International Taxation
Boris I. Bittker
Author : Boris I. Bittker
Publisher : Unknown
Page : 102 pages
File Size : 50,6 Mb
Release : 1991
Category : Aliens
ISBN : IND:30000086970948
Fundamentals of International Taxation by Boris I. Bittker Pdf
International Taxation
Philip F. Postlewaite,Stephanie Renee Hoffer
Author : Philip F. Postlewaite,Stephanie Renee Hoffer
Publisher : Unknown
Page : 0 pages
File Size : 51,7 Mb
Release : 2010
Category : Corporations, Foreign
ISBN : 1594607974
International Taxation by Philip F. Postlewaite,Stephanie Renee Hoffer Pdf
This two-volume treatise covers domestic taxation of foreign individuals and businesses that have income connected to the United States, as well as domestic taxation of foreign income earned by United States individuals and businesses. Volume 1 analyzes ''outbound'' transactions, where United States individuals and businesses work and invest abroad, and it includes chapters on the foreign tax credit, the section 911 exclusion for United States citizens working abroad, and controlled foreign corporations. This volume also addresses limitations and safeguard regimes for outbound transactions. Volume 2 addresses ''inbound'' transactions, where foreign individuals work and invest in the United States, and it contains comprehensive chapters on residency classification rules, income sourcing rules, taxation of foreign persons, and dispositions of interests in United States real property. The volumes also provide a new and detailed discussion of the effect of international tax treaties on both inbound and outbound transactions.
U.S. Tax Guide for Aliens
Anonim
Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 44,7 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827
U.S. Tax Guide for Aliens by Anonim Pdf
The International Taxation System
Andrew Lymer,John Hasseldine
Author : Andrew Lymer,John Hasseldine
Publisher : Springer Science & Business Media
Page : 319 pages
File Size : 43,6 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461510710
The International Taxation System by Andrew Lymer,John Hasseldine Pdf
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.
U.S. International Taxation
Joel D. Kuntz
Author : Joel D. Kuntz
Publisher : Unknown
Page : 128 pages
File Size : 43,5 Mb
Release : 1992
Category : Aliens
ISBN : 079131135X
U.S. International Taxation by Joel D. Kuntz Pdf
Introduction to U. S. International Taxation
Paul R. McDaniel,Hugh J. Ault
Author : Paul R. McDaniel,Hugh J. Ault
Publisher : Springer
Page : 232 pages
File Size : 55,6 Mb
Release : 1981-06-17
Category : Business & Economics
ISBN : STANFORD:36105043742290
Introduction to U. S. International Taxation by Paul R. McDaniel,Hugh J. Ault Pdf
This book presents the basic priciples and rules of the United States international tax system in a relatively brief form. The purpose is to provide an overview of 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.
A Practical Guide to U. S. Taxation of International Transactions
Robert Meldman,Michael S. Schadewald
Author : Robert Meldman,Michael S. Schadewald
Publisher : Springer
Page : 408 pages
File Size : 52,8 Mb
Release : 1997
Category : Business & Economics
ISBN : STANFORD:36105062261552
A Practical Guide to U. S. Taxation of International Transactions by Robert Meldman,Michael S. Schadewald Pdf
Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US taxes the foreign activities of domestic corporations, US citizens and other US persons. Includes chapters on the foreign tax credit, the deemed paid foreign tax credit, transfer pricing, controlled foreign corporations, foreign sales corporations and income tax treaties. Describes how the US taxes the US activities of foreign corporations, non-resident alien individuals, and other foreign persons.
US Taxation of Foreign Income
Gary Clyde Hufbauer
Author : Gary Clyde Hufbauer
Publisher : Peterson Institute
Page : 340 pages
File Size : 48,5 Mb
Release : 2007
Category : Corporations, Foreign
ISBN : 9780881325737
US Taxation of Foreign Income by Gary Clyde Hufbauer Pdf
Introduction to United States International Taxation
Paul McDaniel,Hugh J. Ault
Author : Paul McDaniel,Hugh J. Ault
Publisher : Springer
Page : 240 pages
File Size : 48,8 Mb
Release : 1998-02-25
Category : Business & Economics
ISBN : STANFORD:36105060360745
Introduction to United States International Taxation by Paul McDaniel,Hugh J. Ault Pdf
Tax practitioners outside the United States whose clients have activities in the country generally rely on their U.S. tax advisors for technical advice on the U.S. tax aspects of their clients' transactions. In order to position themselves to evaluate the advice received and to relate it to their own tax systems, however, foreign tax advisors must place the material they receive from their U.S. counterparts within the overall structure of the U.S. international tax system. Introduction to United States International Taxation provides the structural framework within which a U.S. tax problem can be placed. Now in its fourth edition, this reliable resource presents the basic principles and rules of the U.S. international tax system in a concise, manageable form. Without becoming mired in technical detail, The book provides an overview of the principles adopted by the United States in taxing U.S. or foreign individuals and corporations as they invest, work, or carry on a trade or business in the United States or abroad. The inclusion of or reference to many key primary source documents enhances the usefulness of Introduction to United States International Taxation. These include: Internal Revenue Code provisions under discussion the more important Treasury Regulations issued interpreting the statutory rules significant administrative announcements of the Internal Revenue Service (Revenue Rulings and Revenue Procedures) illustrative principal cases