Aspen Treatise For Introduction To United States International Taxation

Author : James R. Repetti
Publisher : Aspen Publishing
ISBN 13 : 9781543810806
Total Pages : 0 pages
Book Rating : 4.02/5 ( download)

DOWNLOAD NOW!

Download or read book Aspen Treatise for Introduction To United States International Taxation written by James R. Repetti and published by Aspen Publishing. This book was released on 2022-06-01 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to United States International Taxation, Seventh Edition

Author : Paul R. McDaniel
Publisher :
ISBN 13 : 9789041136565
Total Pages : 0 pages
Book Rating : 4.68/5 ( download)

DOWNLOAD NOW!

Download or read book Introduction to United States International Taxation written by Paul R. McDaniel and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : James R. Repetti
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523905
Total Pages : 458 pages
Book Rating : 4.03/5 ( download)

DOWNLOAD NOW!

Download or read book Introduction to United States International Taxation written by James R. Repetti and published by Kluwer Law International B.V.. This book was released on 2021-07-07 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : James R. Repetti
Publisher : Aspen Publishing
ISBN 13 : 1543827241
Total Pages : 369 pages
Book Rating : 4.48/5 ( download)

DOWNLOAD NOW!

Download or read book Aspen Treatise for Introduction To United States International Taxation written by James R. Repetti and published by Aspen Publishing. This book was released on 2021-12-28 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the U.S. and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the United States in taxing American or foreign individuals and corporations as they invest, work, or carry on a trade or business in the U.S. or abroad. Throughout the book, the authors incorporate references not only to the Internal Revenue Code provisions under discussion, but also to relevant Treasury Regulations, other administrative material, and important cases that have arisen. For tax practitioners, tax professors, and students both within and outside the U.S., and others seeking a structural framework in which an international tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source. The 7th Edition focuses on: 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 U.S. with respect to application of income tax to international investment and business transactions The rules for taxing foreign corporations, foreign partnerships, foreign trusts, and non-resident aliens on their business and investment income derived from U.S. sources The basic mechanism adopted by the U.S. to alleviate international double taxation on foreign source income derived by U.S. sources The income tax treatment of foreign corporations controlled by U.S. shareholders, including the new GILTI minimum tax and exempt dividend rules The special treatment under FDII of a U.S. corporation’s export of goods, services, and intangible rights The general inter-company pricing rules and special transfer pricing rules applicable to particular transactions Rules for the treatment of transactions involving currencies other than the U.S. dollar Situations in which U.S. income tax treaty provisions modify the basic rules The wealth transfer tax system, including modifications made by estate and gift tax treaties Professors and students will benefit from: The ideal reference source for those seeking a structural framework in which an international tax problem can be placed. A treatise that can serve as a main text or a supplement to courses that deal in whole or in part with the United States tax system.

Author : Paul R. McDaniel
Publisher :
ISBN 13 :
Total Pages : 209 pages
Book Rating : 4.65/5 ( download)

DOWNLOAD NOW!

Download or read book Introduction to United States International Taxation written by Paul R. McDaniel and published by . This book was released on 1981 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Paul R. McDaniel
Publisher : Springer
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.90/5 ( download)

DOWNLOAD NOW!

Download or read book Introduction to U. S. International Taxation written by Paul R. McDaniel and published by Springer. This book was released on 1981-06-17 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Paul McDaniel
Publisher : Springer
ISBN 13 : 9789401752107
Total Pages : 0 pages
Book Rating : 4.09/5 ( download)

DOWNLOAD NOW!

Download or read book Introduction to United States International Taxation written by Paul McDaniel and published by Springer. This book was released on 2014-04-20 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Daniel J. Lathrope
Publisher :
ISBN 13 : 9781599419671
Total Pages : 0 pages
Book Rating : 4.7X/5 ( download)

DOWNLOAD NOW!

Download or read book United States International Taxation written by Daniel J. Lathrope and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and domestic entities whose income derives from outside the United States. This publication is notably one quarter the length and a fraction of the price of the leading competition.

Author : Daniel J. Lathrope
Publisher : Foundation Press
ISBN 13 : 9781634593892
Total Pages : 0 pages
Book Rating : 4.98/5 ( download)

DOWNLOAD NOW!

Download or read book Selected Sections on United States International Taxation written by Daniel J. Lathrope and published by Foundation Press. This book was released on 2015-07-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2015 edition is notably one quarter the length and a fraction of the price of the leading competition. The new volume contains all relevant statutory changes made since 2014, including the changes made by The Tax Increase Prevention Act of 2014 (Pub. L. No. 116-295). IRS regulations are updated (notably, the regulations on allocation and apportionment of interest expense and Section 909) and the inflation-adjusted items for 2015 are included (Revenue Procedure 2014-61).

Author : Reuven Shlomo Avi-Yonah
Publisher :
ISBN 13 :
Total Pages : 616 pages
Book Rating : 4.25/5 ( download)

DOWNLOAD NOW!

Download or read book U.S. International Taxation written by Reuven Shlomo Avi-Yonah and published by . This book was released on 2005 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides law teachers with a relatively simple, easy to use casebook to teach U.S. international taxation. The field is notoriously complex-more so, perhaps, than any other area of Federal tax law. The focus is on how the details of the tax law fit into a broader structure, which is described in the introduction. Enables students to fit the particular issues they are working on into a larger context, to develop an intuition for where the problem areas may lie.