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• Title:International taxation in a nutshell / by Richard L. Doernberg.
  
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• Variant Title:International taxation
  
• Author/Creator:Doernberg, Richard L.
  
• Published/Created:St. Paul, Minn. : West , ©2012.
  

• Holdings

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  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KF6419 .D64 2012
    
  • 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.
  
• Edition:9th ed.
  
• Description:lxi, 588 pages ; 19 cm.
  
• Series:Nutshell series.
  
• Summary:The Nutshell not only addresses the fundamentals of U.S. international taxation, but also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers and the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.
  
• Notes:Includes index.
  
• ISBN:0314275312
  9780314275318
  
• Contents:Machine generated contents note: pt. 1 OVERVIEW OF FUNDAMENTAL CONCEPTS
  ch. 1 Introduction
  1.01. Growth of International Trade
  1.02. Economics of International Trade
  1.03. Central Problem of International Taxation
  1.04. Economics of Juridical Double Taxation
  1.05. Overview of Worldwide International Tax Systems
  ch. 2 Basic U.S. Jurisdictional Tax Principles
  2.01. Introduction to U.S. Taxing Provisions
  2.02. Outbound Transactions
  2.03. Inbound Transactions
  (a). Individuals
  (b). Corporations
  (c). Partnerships
  2.04. Citizenship and Residency
  (a). Individuals
  (b). Corporations
  2.05. Expatriates
  2.06. Introduction to U.S. Income Tax Treaties
  ch. 3 Source Rules
  3.01. Income Source Rules
  (a). Interest
  (1). Domestic Payor
  (2). Foreign Payor
  (b). Dividends
  (1). Domestic Payor
  (2). Foreign Payor
  (c). Personal Services
  (d). Rentals and Royalties
  (e). Real Property
  (f). Personal Property
  (1). Purchased Inventory
  (2). Produced Personal Property
  (3). Intangible Property
  (4). Depreciable Personal Property
  (5). Other Personal Property
  (6). Sales Through Offices or Fixed Places of Businesses in the United States
  (g). Other Gross Income
  (h). Residence for Source Rule Purposes
  3.02. Deduction Allocation Rules
  (a). In General
  (b). Interest
  (1). U.S. Corporations
  (2). Foreign Corporations
  (3). Deductibility of Interest Expense
  (c). Research and Experimental Expenditures
  (d). Losses
  pt. 2 U.S. ACTIVITIES OF FOREIGN TAXPAYERS
  ch. 4 Taxing Rules
  4.01. Overview
  4.02. "Engaged in a Trade or Business" in the United States
  4.03. "Effectively Connected" Income
  (a). U.S. Source Income
  (b). Foreign Source Income
  (c). Income Effectively Connected to a Pre-existing Trade or Business
  (d). Effectively Connected Income Election
  4.04. Nonbusiness Income From U.S. Sources
  (a). Interest
  (1). Original Issue Discount
  (2). Portfolio Interest
  (3). Conduit Financing
  (4). Bank Deposits
  (5). Interest Substitutes
  (6). Interest Stripping (I.R.C. [§] 163(j))
  4.04. Nonbusiness Income From U.S. Sources
  -Continued
  (b). Dividends
  (c). Rents and Royalties
  (d). Income From Services
  (e). Social Security Benefits
  (f). Other FDAP Income
  (g). Capital Gains
  4.05. Branch Profits Tax
  (a). Branch Profits Tax on Branch Earnings
  (b). Branch Profits Tax on Interest
  (c). Branch Profits Tax and Secondary Withholding on Dividends
  (d). Branch Profits Tax and Income Tax Treaties
  4.06. Foreign Investment in U.S. Real Property
  (a). Operational Income
  (b). Dispositional Income
  4.07. Transportation Income
  4.08. Taxation of Foreign Governments
  ch. 5 Role of Income Tax Treaties
  5.01. Bilateral Income Tax Treaty Network
  5.02. Treaty Making Process in the United States
  5.03. Relationship of Income Tax Treaties and the Code
  5.04. Development of Model Income Tax Treaties
  5.05. Income Tax Treaty Provisions
  (a). Interpretation of U.S. Income Tax Treaties
  (b). Scope of the Treaty
  (c). Definitions
  (d). Classification and Assignment Rules
  (1). Business Income
  (2). Personal Services Income
  (3). Investment Income
  (4). Other Income
  (e). Avoidance of Double Taxation
  (f). Limitation on Benefits
  (g). Nondiscrimination
  (h). Mutual Agreement Procedure
  (i). Exchange of Information and Administrative Assistance
  5.06. Tax Sparing
  ch. 6 Filing, Withholding, and Reporting Requirements
  6.01. Filing Requirements
  6.02. Sailing Permits
  6.03. Need for Withholding
  6.04. Withholding on Dividends, Interest, and Other Periodic Payments
  (a). Income Subject to Withholding
  (b). Reduced Rates of Withholding
  (c). Who Is a Withholding Agent?
  (d). Payments Involving Partnerships, Trusts and Estates
  (e). Payments to Foreign Intermediaries
  6.05. Firpta Withholding
  6.06. Information Reporting
  6.07. Fatca Reporting and Withholding
  (a). Background
  (b). FFIs
  (c). Participating FFIs
  6.08. Penalty Provisions
  pt. 3 FOREIGN ACTIVITIES OF U.S. TAXPAYERS
  ch. 7 Introduction to U.S. Business Activity in Foreign Countries
  7.01. Introduction
  7.02. Citizens and Residents of the United States Living Abroad
  (a). Introduction
  (b). Foreign Income Exclusion
  (c). Housing Cost Amount
  7.03. Export Incentives
  (a). Background
  (b). Replacement for the ETI Regime
  ch. 8 Foreign Tax Credit
  8.01. Overview
  (a). Relieving Double Taxation
  (b). Statutory Framework
  8.02. Eligibility
  8.03. Creditable Taxes
  (a). Is the Foreign Levy a Tax?
  (b). Is the Tax a Separate Tax or Part of a Broader Tax?
  (c). Is the Tax an Income Tax?
  8.03. Creditable Taxes
  -Continued
  (d). Taxes in Lieu of an Income Tax
  (e). Who Can Claim the Foreign Tax Credit
  (f). When Can the Foreign Tax Credit Be Claimed"
  (g). What Is the Amount of the Creditable Foreign Income Tax
  8.04. Computing the Direct Credit
  8.05. Computing the Indirect Credit
  (a). Overview
  (b). Minimum Ownership Requirements
  (c). Amount of Tax Deemed Paid
  8.06. Limitations on the Foreign Tax Credit
  (a). Overview
  (b). Separate "Baskets"
  (1). Passive Income Basket
  (2). Look-Through Rules
  (3). General Basket
  (c). Treatment of Foreign Losses
  (d). Treatment of U.S. Losses
  (e). Tax Credit Source Rules
  8.07. Tax Redeterminations
  8.08. Effect of Treaties on the Foreign Tax Credit
  8.09. Changes to the Interest Expense Allocation Rules
  ch. 9 Intercompany Pricing
  9.01. Overview
  9.02. Arm's Length Principle
  9.03. Controlled and Uncontrolled Transactions
  9.04. Overview of Transfer Pricing Methodologies
  9.05. Transaction-Based Methodologies
  (a). Comparable Uncontrolled Price Method
  (b). Comparable Uncontrolled Transaction Method
  (c). Resale Price Method
  (d). Cost Plus Method
  9.06. Profit-Based Methodologies
  (a). Profit Split Methods
  (1). Comparable Profit Split Method
  (2). Residual Profit Split Method
  (b). Comparable Profits Method
  9.07. Other Key Features Under I.R.C. [§] 482 and the Regulations
  (a). Best Method Rule
  (b). Arm's Length Range
  (c). Comparability Analysis
  (1). Functional Analysis
  (2). Contractual Terms
  (3). Risk
  (4). Economic Conditions
  (5). Property or Services
  (d). Selection of the Tested Party
  (e). Multiple Year Data
  (f). Periodic Adjustments
  9.08. Penalties
  9.09. Application of I.R.C. 482 Principles
  (a). Customs Considerations
  (b). Other I.R.C. [§] 482 Adjustments
  9.09. Application of I.R.C. 482 Principles
  -Continued
  (c). I.R.C. [§] 482 and Foreign Tax Credit
  (d). I.R.C. [§] 482 and U.S. Treaties
  9.10. Advance Pricing Agreements
  9.11. Cost-Sharing
  (a). Cost Sharing Agreements
  (b). Investor Model and the Income Method
  9.12. Controlled Services Transactions
  (a). Services Cost Method
  (b). Shared Services Arrangements
  (c). Additional Transfer Pricing Methods for Controlled Services Transactions
  9.13. OECD Transfer Pricing Guidelines
  ch. 10 Controlled Foreign Corporations and Related Provisions
  10.01. Overview
  10.02. Definitions: Controlled Foreign Corporation and United States Shareholder
  10.03. Income Taxable to Shareholders
  (a). Subpart F Income
  (1). Foreign Personal Holding Company Income
  (2). Foreign Base Company Sales Income
  (3). Foreign Base Company Services Income
  (4). Other Foreign Base Company Income
  10.03. Income Taxable to Shareholders
  -Continued
  (5). Allocation and Apportionment of Deductions
  (6). Relief Provisions
  (7). Insurance Income
  (b). Increase in Earnings Invested in U.S. Property
  10.04. Adjustments to Stock Basis
  10.05. Foreign Tax Credit
  10.06. Sale of CFC Stock
  10.07. Passive Foreign Investment Companies (PFICs)
  ch. 11 Foreign Currency
  11.01. Overview
  11.02. Functional Currency
  11.03. Foreign Currency Transactions
  (a). Acquisition and Disposition of Foreign Currency
  (b). Lending and Borrowing Foreign Currency
  (c). Acquisition and Disposition of Assets Denominated in Foreign Currency
  (d). Accounts Receivable and Payable
  (e). Forward, Futures and Option Contracts
  (f). Hedging
  11.04. Foreign Currency Translation
  (a). Foreign Branches
  (b). Foreign Corporations
  11.05. Treatment of Individuals
  ch. 12 International Tax-Free Transactions
  12.01. Overview
  12.02. Outbound Transactions
  (a). General Rule
  (b). Active Trade or Business Exception
  (c). Branch Loss Recapture Rule
  (d). Intangible Assets
  (e). Stock or Securities Exception
  -Foreign Corporation
  (f). Stock or Securities Exception
  -U.S. Corporation
  (g). Outbound Spin-Offs
  (h). Outbound Liquidations
  (i). Transfers to Estates, Trusts and Partnerships
  12.03. Non-Outbound Transactions
  12.04. Carryover of Tax Attributes in Foreign-to-Foreign Nonrecognition Events
  ch. 13 Tax Arbitrage and Economic Substance
  13.01. Introduction
  13.02. Check-The-Box Regulations
  13.03. Tax Arbitrage Sampler
  (a). Entities
  Contents note continued: (1). Check-the-Box Elections
  (2). Dual Resident Corporations
  (3). Tax-Exempt Entities
  (b). Character of Income
  (c). Source of Income
  13.03. Tax Arbitrage Sampler
  -Continued
  (d). Tax Base
  (1). Timing Differences
  (2). Permanent Differences
  13.04. Economic Substance and Other Doctrines
  13.05. Tax Governance and Transparency
  (a). Reportable Transactions and Listed Transactions
  (b). Uncertain Tax Positions (UTPs)
  ch. 14 International Boycott and Foreign Bribery Provisions
  14.01. Overview of International Boycott Provisions
  14.02. Boycott Participation
  14.03. Examples of Penalized Conduct
  (a). Discriminatory Refusals to Do Business
  (b). Discriminatory Hiring Practices
  (c). Discriminatory Shipping and Insurance Arrangements
  14.04. Tax Effect of Boycott Participation
  14.05. Foreign Bribery Provisions.