International Taxation in a Nutshell
Publisher: West Academic Publishing
Published: Dec 15, 2015
Language: eng
Format: paperback
Number of pages: 676
ISBN-13: 9781628105551
Description: This book provides an introduction to the US law of international taxation. It summarizes the law, offering some attention to the purposes of the various legal rules. The book is divided into three parts. First it gives an introduction to the fundamentals of US international taxation and the source rules. The second part addresses the US activities of foreign taxpayers, i.e. investment and business activities carried on by nonresident individuals and foreign corporations in the US. Special attention is given to the branch profit tax and the provisions affecting foreign investment in US real estate. The third part is directed at foreign activities of US citizens and residents.
Notes: Source title: International Taxation in a Nutshell (Nutshells)