International taxation in a nutshell
By: by Richard L. Doernberg.
Edition: 7th ed.
Series: West nutshell series; Nutshell series
Publisher: Thomson/West
Published: 2007
Place of publication: St. Paul, MN
Language: eng
Number of pages: 542
ISBN-13: 9780314163103
Subjects: Income tax -- United States -- Foreign income.; Investments, Foreign -- Taxation -- Law and legislation -- United States.; Corporations, Foreign -- Taxation -- Law and legislation -- United States.; Aliens -- Taxation -- Law and legislation -- United States.
Other titles: International taxation
Notes: Includes index.

Includes index.
Table of contents: title: Part I: Overview of fundamental concepts; title: Introduction; title: Basic U.S. jurisdictional tax principles; title: Source rules; title: Part II: U.S. activities of foreign taxpayers; title: Taxing rules; title: The role of income tax treaties; title: Filing, withholding, and reporting requirements; title: Part III: Foreign activities of U.S. taxpayers; title: 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.