International applications of U.S. income tax law
Subtitle: inbound and outbound transactions
By: Ernest R. Larkins.
Publisher: Wiley
Published: 2004
Place of publication: Hoboken, N.J
Language: eng
Number of pages: 440
Subjects: Income tax -- United States -- Foreign income.; Investments, Foreign -- Taxation -- Law and legislation -- United States.; Aliens -- Taxation -- Law and legislation -- United States.; Foreign tax credit -- United States.; Double taxation -- United States.
Other titles: International applications of US income tax law
Description: "This text gives readers a practical explanation, going beyond legal terminology to clarify how rules affect taxpayers and provide incentives. In tackling a sometimes thorny set of laws and treaties, international tax expert Ernest Larkins emphasizes their economic effects, showing how to avoid hazards while reaping rewards which often go ignored."

"International Applications of U.S. Income Tax Law also contains many useful tools which allow readers to build understanding through practice, as well as formulate and solve the complex problems international taxes can present. Marginal tax rate analyses demonstrate the aggregate economic effects of legal rules. Empirical evidence presents tax law changes and the managerial reaction of multinational companies. Key cases and numerous examples apply points of law discussed in the text, many using foreign tax laws to illustrate application of U.S. provisions. Flowcharts, table comparisons, and exhibits help visualize major concepts."

"Clearly organized and full of practical guidance for working with international tax laws, International Applications of U.S. Income Tax Law is an essential guidebook for accounting, tax, and legal practitioners in the United States or abroad."--Jacket.
Notes: Includes bibliographical references and index.
Table of contents: title: Policy and overview; title: Jurisdiction to tax; title: Income tax treaties; title: Source of income; title: Allocation and apportionment; title: Foreign persons; title: Nonbusiness income; title: Business income; title: Real property gains; title: Branch taxes; title: Foreign tax credit; title: Controlled foreign corporations; title: Other antideferral provisions; title: Expert incentives; title: U.S. individuals abroad; title: Transfer prices; title: Asset transfers.