Softcover Nachdruck of the original 1. Auflage 2016,
378 Seiten, Kartoniert, Paperback, Format (B × H): 148 mm x 210 mm, Gewicht: 521 g
Verlag: Palgrave Macmillan US
Lessambo International Aspects of the US Taxation SystemThis book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.
Weitere Infos & Material
1. Overview 2. The Underlying Principles of the US Tax System 3. US Inbound taxation 4. The Split of Tax Jurisdiction: The Source Rules 5. The US Taxing Regime of Foreign Taxpayers 6. The Branch Profits Tax 7. Foreign Investment in Real Property Transaction Act 8. The Taxation of Foreign Sovereign in the United States 9. The International Tax Treaty Rules 10. Foreign Account Tax Compliance Act 11. Taxation Regime of Expatriates and Corporate Inversion 12. The Investments of US Individuals or Corporations Abroad 13. The US Foreign Tax Credit Regime 14. The Subpart F Regime 15. Taxation of Derivatives 16. The Taxation of Foreign Currency 17. Domestic International Sales Corporation 18. International Outbound Transactions 19. Cross-Border Tax Arbitrage 20. Base Erosion and Profit Shiftingdiv