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The Resource International taxation in a nutshell, Mindy Herzfeld (Professor of Law, University of Florida, Levin College of Law), Richard L. Doernberg (K.H. Gyr Professor of Law Emeritus, Emory University School of Law)

International taxation in a nutshell, Mindy Herzfeld (Professor of Law, University of Florida, Levin College of Law), Richard L. Doernberg (K.H. Gyr Professor of Law Emeritus, Emory University School of Law)

Label
International taxation in a nutshell
Title
International taxation in a nutshell
Statement of responsibility
Mindy Herzfeld (Professor of Law, University of Florida, Levin College of Law), Richard L. Doernberg (K.H. Gyr Professor of Law Emeritus, Emory University School of Law)
Title variation
International taxation
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been extensively revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, as well as global tax changes brought about by the OECD's project on cross-border tax avoidance. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The author's careers span both the academic and private sectors, and they have used their experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts"--Publisher website
Member of
Has edition
Cataloging source
ZNL
http://library.link/vocab/creatorName
Herzfeld, Mindy
Index
index present
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Doernberg, Richard L.
Series statement
Nutshell series
http://library.link/vocab/subjectName
  • Income tax
  • Investments, Foreign
  • Corporations, Foreign
  • Aliens
Label
International taxation in a nutshell, Mindy Herzfeld (Professor of Law, University of Florida, Levin College of Law), Richard L. Doernberg (K.H. Gyr Professor of Law Emeritus, Emory University School of Law)
Instantiates
Publication
Copyright
Note
Includes index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Basic U.S. jurisdictional tax principles -- Source rules -- Taxing rules -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Introduction to U.S. business activity in foreign countries -- Taxation of U.S. persons' business income from controlled foreign corporations and other related provisions -- The foreign tax credit -- Intercompany pricing -- Foreign currency -- International tax-free transactions -- Tax arbitrage and government responses -- International boycott and foreign bribery provisions
Dimensions
19 cm
Edition
Eleventh edition
Extent
XLVII, 606 pages
Isbn
9781640209053
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Note
GOBI Library Solutions from EBSCO
System control number
(OCoLC)1050442736
Label
International taxation in a nutshell, Mindy Herzfeld (Professor of Law, University of Florida, Levin College of Law), Richard L. Doernberg (K.H. Gyr Professor of Law Emeritus, Emory University School of Law)
Publication
Copyright
Note
Includes index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Basic U.S. jurisdictional tax principles -- Source rules -- Taxing rules -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Introduction to U.S. business activity in foreign countries -- Taxation of U.S. persons' business income from controlled foreign corporations and other related provisions -- The foreign tax credit -- Intercompany pricing -- Foreign currency -- International tax-free transactions -- Tax arbitrage and government responses -- International boycott and foreign bribery provisions
Dimensions
19 cm
Edition
Eleventh edition
Extent
XLVII, 606 pages
Isbn
9781640209053
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Note
GOBI Library Solutions from EBSCO
System control number
(OCoLC)1050442736

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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