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Introduction to Law: U.S. International Taxation

by McDaniel
Edition: 5th ed., 2005
13-ISBN: 9780735557321
10-ISBN: 0735557322
Format: Paperback-New
SKU: 10075

List Price:	$37.00
Our Low Price:	$35.95



	Understanding Series: Understanding International Business & Financial Transaction
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	International Taxation: Cases, Materials, and Problems
	U.S. International Taxation—Cases and Materials (University Casebook Series)

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This well-known law student reference work, Introduction to Law: U.S. International Taxation provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on ten specific aspects of the subject matter:

General aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts and estates, and accounting aspects;

The basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions;

The US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources;

The basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons;

The income tax treatment of foreign corporations controlled by US shareholders;;

The general inter-company pricing rules and special transfer pricing rules applicable to particular transactions;;

Rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties.

Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion, but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen.

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