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• Title: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).
  
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• Variant Title:International taxation
  
• Author/Creator:Herzfeld, Mindy, author.
  
• Other Contributors/Collections:Doernberg, Richard L., author.
  
• Published/Created:St. Paul, MN : West Academic Publishing, [2018]
  ©2018
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KF6419 .D64 2018
    
  • Number of Items:1
    
  • Status:Available
    

   
• 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.
  
• Genre/Form:Study guides.
  
• Edition:Eleventh edition.
  
• Description:XLVII, 606 pages ; 19 cm
  
• Series:Nutshell series.
  
• 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.
  
• Notes:Includes index.
  
• ISBN:9781640209053
  1640209050
  
• 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.