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International taxation in a nutshell / Mindy Herzfeld, Professor of Tax Practice, University of Florida, Levin College of Law.
Bibliographic Record Display
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Title:International taxation in a nutshell / Mindy Herzfeld, Professor of Tax Practice, University of Florida, Levin College of Law.
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Variant Title:International taxation
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Author/Creator:Herzfeld, Mindy, author.
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Published/Created:St. Paul, MN : West Academic Publishing, [2020]
©2020
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Holdings
Holdings Record Display
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Location:LAW LIBRARY (level 3)Where is this?
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Call Number: KF6419 .D64 2020
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Number of Items:1
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Status:Available
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Location:LAW LIBRARY (level 3)Where is this?
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Library of Congress Subjects:Income tax--United States--Foreign income.
Noncitizens--Taxation--Law and legislation--United States.
Corporations, Foreign--Taxation--Law and legislation--United States.
Investments, Foreign--Taxation--Law and legislation--United States.
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Genre/Form:Study guides.
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Edition:Twelfth edition.
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Description:lii, 607 pages ; 19 cm
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Series:Nutshell series.
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Notes:Includes index.
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ISBN:9781684673469
1684673461
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Contents:Basic U.S. jurisdictional tax principles
Source rules
Taxing rules for non-U.S. persons
The role of income tax treaties
Filing, withholding, and reporting requirements
Introduction to U.S. business activity in foreign countries
Introduction to the foreign tax credit
Taxation of U.S. persons' foreign income earned in corporate form
Limitations on the foreign tax credit and the indirect credit
Intercompany pricing
Foreign currency
International tax-free transactions
Tax arbitrage and an evolving global tax landscape
Tax and trade and foreign policy.