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Book Synopsis International Aspects of U.S. Income Taxation: Part 4, U.S. income tax treaties. Part 5, Control of international tax evasion by : Elisabeth A. Owens
Download or read book International Aspects of U.S. Income Taxation: Part 4, U.S. income tax treaties. Part 5, Control of international tax evasion written by Elisabeth A. Owens and published by . This book was released on 1980 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Aspects of U.S. Income Taxation by : Elisabeth A. Owens
Download or read book International Aspects of U.S. Income Taxation written by Elisabeth A. Owens and published by . This book was released on 1980 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Aspects of U.S. Income Taxation by : Elizabeth Owens
Download or read book International Aspects of U.S. Income Taxation written by Elizabeth Owens and published by . This book was released on 1980 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Aspects of U.S. Income Taxation - Vol. III by :
Download or read book International Aspects of U.S. Income Taxation - Vol. III written by and published by . This book was released on 1980 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) 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 the following aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, 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, including the new GILTI minimum tax and exempt dividend rules; the special treatment under FDII of a US corporation’s export of goods, services and intangible rights; the general intercompany 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. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
Book Synopsis Introduction to United States International Taxation by : James R. Repetti
Download or read book Introduction to United States International Taxation written by James R. Repetti and published by Kluwer Law International B.V.. This book was released on 2021-07-07 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) 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 the following aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, 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, including the new GILTI minimum tax and exempt dividend rules; the special treatment under FDII of a US corporation’s export of goods, services and intangible rights; the general intercompany 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. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.
Book Synopsis Elements of International Income Taxation by : Philippe Malherbe
Download or read book Elements of International Income Taxation written by Philippe Malherbe and published by Bruylant. This book was released on 2015-05-26 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.
Casebook divided into five subtopics dealing with international tax aspects under US tax law.
Book Synopsis International Aspects of U.S. Income Taxation by : Elisabeth A. Owens
Download or read book International Aspects of U.S. Income Taxation written by Elisabeth A. Owens and published by . This book was released on 1980 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: Casebook divided into five subtopics dealing with international tax aspects under US tax law.
Proposals on United States taxation of foreign persons and of the foreign income of United States persons.
Book Synopsis Federal Income Tax Project by : American Law Institute
Download or read book Federal Income Tax Project written by American Law Institute and published by . This book was released on 1987 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proposals on United States taxation of foreign persons and of the foreign income of United States persons.
Book Synopsis International Aspects of U.S. Income Taxation: Part 3, Taxation of U.S. citizens and residents and domestic corporations on foreign source income by : Elisabeth A. Owens
Download or read book International Aspects of U.S. Income Taxation: Part 3, Taxation of U.S. citizens and residents and domestic corporations on foreign source income written by Elisabeth A. Owens and published by . This book was released on 1980 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Aspects of U.S. Income Taxation by :
Download or read book International Aspects of U.S. Income Taxation written by and published by . This book was released on 1980 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt: