"This volume includes selected provisions of the Internal Revenue Code and Treasury Department Income Tax Regulations directly related to the U.S. taxation of foreign entities and the U.S. taxation of domestic entities that have income from sources outside the country. It offers a convenient source for important international tax materials. The Code and Regulations sections included are those deemed to be essential to International Tax teachers, students and practitioners."
Compiled by a team of distinguished law professors, the 2008-2009 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. ...
For practitioners, the book is a convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office - and between classroom and dorm.
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 ...
Assesses the impact of current tax policy on the competitiveness of American firms and considers and the need for new international norms to avoid transnational inconsistencies.
The International Income Tax Rules of the United States
An overview of international income tax law, the institutions that shape that law and the underlying policy debates, with numerous extracts from the scholarly literature on the subject.
International Income Taxation: Code & Tax Regulations, Selected Sections
International Income Taxation: Code & Tax Regulations, Selected Sections
corporation's US real property interests plus its foreign real property interests plus all other assets used in its trade or business.46 If, under the foregoing test, a corporation was a domestic USRPHC at any time during the five years ...
The book describes the difficulties of the current international corporate income tax system.