A Practical Guide to U. S. Taxation of International Transactions

A Practical Guide to U. S. Taxation of International Transactions
Author: Robert Meldman
Publisher: Springer
Total Pages: 408
Release: 1997
Genre: Business & Economics
ISBN:

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.

Taxation of International Transactions

Taxation of International Transactions
Author: Charles H. Gustafson
Publisher: West Academic Publishing
Total Pages: 0
Release: 2011
Genre: Casebooks
ISBN: 9780314911711

Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions. Textual discussion, cases, rulings and problems, guides students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, and U.S. individuals and entities seeking to derive income abroad. Covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.