Aspen Treatise for Introduction to United States International Taxation
Aspen Treatise for Introduction to United States International Taxation

Author: James R. Repetti

Publisher: Aspen Publishing

Published: 2021-12-28

Total Pages: 369

ISBN-13: 1543827241

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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

Exploring the Nexus Doctrine In International Tax Law
Exploring the Nexus Doctrine In International Tax Law

Author: Ajit Kumar Singh

Publisher: Kluwer Law International B.V.

Published: 2021-05-14

Total Pages: 234

ISBN-13: 9403533641

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In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.

Federal Taxes on Gratuitous Transfers
Federal Taxes on Gratuitous Transfers

Author: Joseph M. Dodge

Publisher: Aspen Publishing

Published: 2014-12-09

Total Pages: 679

ISBN-13: 1454860421

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This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. Features: Emphasis on text, statutes, and regulations, rather than cases (especially cases that involve routine application of law to facts) "Building block" organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students High-profile authorship in Joseph M. Dodge (a highly regarded tax specialist), Wendy C. Gerzog, and Bridget J. Crawford (both well-established in the field) The book reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. For example, special valuation rules are treated as basic, as opposed to being just "tacked on" as other books treat them. More emphasis on valuation and use of FLPs than in other books. Valuation is introduced early on and integrated with other material Integration of related income tax materials, including income taxation of estates and trusts Relation of tax doctrine to tax planning strategies Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems

Introduction to United States International Taxation
Introduction to United States International Taxation

Author: Paul R. McDaniel

Publisher:

Published: 2014

Total Pages: 0

ISBN-13: 9789041136565

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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.

Aspen Treatise for International Law
Aspen Treatise for International Law

Author: Mark Weston Janis

Publisher: Aspen Publishing

Published: 2021-04-01

Total Pages: 426

ISBN-13: 1543831141

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Elegant and authoritative, International Law, Eighth Edition provides a basic understanding of its subject, not only for law students and students in courses on international relations, but for lawyers, judges, officials, and journalists, indeed for anyone interested in learning about the nature of both public and private international law. This timely Eighth Edition reflects current policies in the United States and abroad, keeping pace with new developments in International Human Rights Law, International Environmental Law, International Organizations, the Law of the Sea, and International and Domestic Courts. New to the Eighth Edition: The changing policies of the Obama, Trump, and Biden administrations Important changes in International Human Rights Law, International Environmental Law, and U.S. Constitutional Law The increasing workload of the International Court of Justice, the European Court of Human Rights, and the International Criminal Court Professors and students will benefit from: This engaging introduction to International Law which features: Wide-ranging coverage of Public International Law, U.S. Constitutional Law concerning International Law, and selected topics in International Business Law. A sensible approach organized to answer these key questions about International Law: What are the rules of international law and how are they made? What are the legal and political processes of international law? Why is international law effective? What role does international law play in international relations and domestic politics?

National Security Law
National Security Law

Author: Geoffrey S. Corn

Publisher: Aspen Publishing

Published: 2024-07-29

Total Pages: 541

ISBN-13:

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National Security Law: Principles and Policy, Third Edition provides a highly accessible but also comprehensive and timely supplement for students studying national security law. This concise treatise is a guide to the legal foundations and architecture that frame the exercise of key national security powers: diplomatic, intelligence, information, military, economic, and criminal. The authors explain essential legal and policy sources and principles that play an essential role in guiding the development, implementation, and review of national security policies. Central to the text is explanation of constitutional text, judicial opinions, statutes, treaties and other sources of international law, and policies. Written by a team of experts in the field, this treatise serves as a useful supplement for the substantively rich but often overwhelming National Security Law texts currently on the market. New to the Third Edition: The January 6, 2021 occupation of the U.S. Capitol New developments in executive power, cybersecurity, and artificial intelligence Benefits for instructors and students: Comprehensive overview of both the general legal framework for national security decision-making and commonly explored specific national security topics Narrative explanation of complex jurisprudential, statutory, treaty, and regulatory sources of national security law Chapters suitable as stand-alone sources for class assignments, allowing professors to substitute treatise-type treatment for primary sources where desired Incorporation of contemporary national security issues, to provide comprehensive illustrations of key laws and concepts A solid foundation for students, to facilitate focusing topical coverage on case studies and/or current events An easily accessible resource to efficiently enhance understanding of complex national security law topics Extensive use of historic examples of the impact of national security law and policy on actual national security decisions Reinforcement of the understanding of core law competencies such as federalism, separation of powers, justiciability, criminal procedures, criminal law, and statutory interpretation

Immigration Law and Social Justice
Immigration Law and Social Justice

Author: Bill Ong Hing

Publisher: Aspen Publishing

Published: 2021-09-14

Total Pages: 1557

ISBN-13: 1543826709

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The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. This innovative casebook approaches immigration law and policy from a public interest perspective with a special emphasis on issues of social justice. Along with cases and statutory material, Immigration Law and Social Justice employs a variety of materials from appellate cases, client examples, article excerpts, and hypotheticals. These materials not only provide the basic framework for immigration law, but also engage students with the greater social, political, and economic context necessary to understand the movement of immigrants to the United States, as well as the human impact of immigration law enforcement and administration. Through examples, notes and questions that raise the social, racial, and political questions of admission and enforcement, as well as discussion of public interest lawyers’ strategies, this casebook advances students’ understanding of the creative approaches used in the field. Ultimately, this book encourages students to think broadly about relevant social, economic, and political forces. New to the Second Edition: Supreme Court decisions on expedited removal and DACA Analysis of the Trump administration approaches to relief from removal, judicial review, and the rights of noncitizens Major Supreme Court decisions, including Trump v. Hawaii (Muslim ban) and Dimaya v. Sessions (2018) (aggravated felonies) Administrative decisions such as Matter of A-C-M- (material support bar), Matter of A-B- (domestic violence and particular social group) Developments in how immigration courts define convictions Additional/updated material on: History of U.S. immigration laws Race-conscious lawyering; racial justice and immigrant rights New ICE enforcement guidance under the Biden administration; U.S. v. California (upholding California’s sanctuary policies) Citizenship for orphans; renunciation of citizenship Public charge grounds and Title 42 COVID exclusions; I-601A waiver; firearms offenses; crimes involving moral turpitude Restrictions on bond hearings imposed by the Trump administration; monitoring of children’s detention centers under Flores settlement; Zepeda Rivas v. Jennings (requirements on ICE detention facilities in light of COVID-19) Border wall and related litigation; Operation Streamline; worksite enforcement; state and local cooperation Pereira v. Sessions and Niz-Chavez v. Garland (defective Notice to Appear and eligibility for cancellation of removal); cancellation of removal Examination of right to counsel for minors and for non-detained respondents with mental challenges; ineffective assistance of counsel; restrictions imposed by Trump administration on immigration court continuances; problems with distance videoconference hearings New refugee numbers under the Biden administration; past persecution; membership in particular social groups Professors and student will benefit from: Deep background on the social context of immigration law and its enforcement in the context of a sophisticated examination of the technicalities of relevant statutory and administrative law Materials encouraging students to learn relevant law with an eye toward potential advocacy, including litigation strategies, and which challenge students to evaluate critically the mutually constitutive work of race and immigration law Contextual background to understand immigration and immigration enforcement Unique focus on immigration and social justice, as well as public interest immigration lawyering Focus on issues of contemporary relevance, highlighting some of the most contentious areas of immigration law and policy Materials designed to facilitate student understanding of the letter of immigration law, and to encourage students to think creatively about possible reform Integrated critical materials exploring the role of race, class, religion, gender, and disability in immigration law and policy Problems designed to encourage active learning and application of law