International taxation in a nutshell
By: by Richard L. Doernberg
Edition: 8th ed.
Series: West nutshell series; Nutshell series
Publisher: Thomson/West
Published: 2009
Place of publication: St. Paul, MN
Language: eng
Number of pages: 548
ISBN-13: 9780314194244
Subjects: Income tax; Aliens; Foreign income; Foreign Corporations; Taxation; Law and legislation; Foreign Investments
Notes: Includes bibliographical references and index.

(OCoLC)273501987.
Table of contents: title: Overview of fundamental concepts. Introduction; title: Basic U.S. jurisdictional tax principles; title: Source rules; title: U.S. activities of foreign taxpayers. Taxing rules; title: The role of income tax treaties; title: Filing, withholding, and reporting requirements; title: Foreign activities of U.S. taxpayers. Introduction to U.S. business activity in foreign countries; title: The foreign tax credit; title: Intercompany pricing; title: Controlled foreign corporations and related provisions; title: Foreign currency; title: International tax-free transactions; title: Tax arbitrage and economic substance; title: International boycott and foreign bribery provisions.