TY  - BOOK
AU  - Doernberg,Richard L.
TI  - International taxation in a nutshell
T2  - West nutshell series
SN  - 031419424X
AV  - KF 6419 D652i 2009
PY  - 2009///
CY  - St. Paul, MN
PB  - Thomson/West
KW  - Income tax
KW  - United States
KW  - Foreign income
KW  - Investments, Foreign
KW  - Taxation
KW  - Law and legislation
KW  - Corporations, Foreign
KW  - Aliens
N1  - 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
ER  -