Fixing U.S. International Taxation
Fixing U.S. International Taxation

Author: Daniel N. Shaviro

Publisher: Oxford University Press, USA

Published: 2014-04

Total Pages: 242

ISBN-13: 019935975X

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Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.

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

Published: 1997

Total Pages: 408

ISBN-13:

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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.

International Aspects of the US Taxation System
International Aspects of the US Taxation System

Author: Felix I. Lessambo

Publisher: Palgrave Macmillan

Published: 2016-09-29

Total Pages: 0

ISBN-13: 9781349949342

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This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.

International Taxation
International Taxation

Author: Philip F. Postlewaite

Publisher:

Published: 2010

Total Pages: 0

ISBN-13: 9781594607974

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This two-volume treatise covers domestic taxation of foreign individuals and businesses that have income connected to the United States, as well as domestic taxation of foreign income earned by United States individuals and businesses. Volume 1 analyzes ''outbound'' transactions, where United States individuals and businesses work and invest abroad, and it includes chapters on the foreign tax credit, the section 911 exclusion for United States citizens working abroad, and controlled foreign corporations. This volume also addresses limitations and safeguard regimes for outbound transactions. Volume 2 addresses ''inbound'' transactions, where foreign individuals work and invest in the United States, and it contains comprehensive chapters on residency classification rules, income sourcing rules, taxation of foreign persons, and dispositions of interests in United States real property. The volumes also provide a new and detailed discussion of the effect of international tax treaties on both inbound and outbound transactions.