International taxation in a nutshell
| Autor principal: | |
|---|---|
| Formato: | Libro |
| Idioma: | Inglés |
| Publicado: |
St. Paul, MN :
Thomson/West
c2007
|
| Edición: | 7th ed |
| Colección: | West nutshell series
|
| Materias: | |
| Ver en Universidad de Navarra: | https://unika.unav.edu/discovery/fulldisplay?docid=alma991003665879708016&context=L&vid=34UNAV_INST:VU1&search_scope=34UNAV_TODO&tab=34UNAV_TODO&lang=es |
Tabla de Contenidos:
- Part I: Overview of fundamental concepts: Introduction
- Basic U.S. jurisdictional tax principles
- Source rules
- Part II: U.S. activities of foreign taxpayers: Taxing rules
- The role of income tax treaties
- Filing, withholding, and reporting requirements
- Part III: Foreign activities of U.S. taxpayers: Introduction to U.S. business activity in foreign countries
- The foreign tax credit
- Intercompany pricing
- Controlled foreign corporations and related provisions
- Foreign currency
- International tax-free transactions
- Tax arbitrage and economic substance
- International boycott and foreign bribery provisions.
