01873cam a2200397 a 4500 74132 20230410123449.0 081118s2009 mnua 001 0 eng c (OCoLC)ocn273501987 YDXCP YDXCP CDL ONS CLU ILI 031419424X 9780314194244 NLGGC 31528305X AU@ 000044853134 (OCoLC)273501987 pcc n-us--- KF 6419 D652i 2009 Doernberg, Richard L. International taxation in a nutshell / by Richard L. Doernberg. 8th ed. St. Paul, MN : Thomson/West, c2009. lix, 548 p. : ill. ; 19 cm. West nutshell series Includes index. Overview of fundamental concepts. Introduction -- Basic U.S. jurisdictional tax principles -- Source rules -- U.S. activities of foreign taxpayers. Taxing rules -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Foreign activities of U.S. taxpayers. Introduction to U.S. business activity in foreign countries -- The foreign tax credit -- Intercompany pricing -- Controlled foreign corporations and related provisions -- Foreign currency -- International tax-free transactions -- Tax arbitrage and economic substance -- International boycott and foreign bribery provisions. Income tax United States Foreign income. Investments, Foreign Taxation Law and legislation United States. Corporations, Foreign Taxation Law and legislation United States. Aliens Taxation Law and legislation United States. Nutshell series. YBP Library Services YANK 2901021 lcc bk mfcruz C0 DRFGD 61953 61953 0 0 lcc 0 0 CS BJB BJB CS 2023-04-10 1 0 KF 6419 D652i 2009 00000067332 2018-10-24 00:00:00 1 2018-10-24 bk