U.S. international taxation
Subtitle: cases and materials
By: by Reuven S. Avi-Yonah, Diane M. Ring, Yariv Brauner
Contributors: Ring, Diane M.; Brauner, Yariv, 1969-
Edition: 3rd edition
Series: University casebook series
Publisher: Foundation Press Thomson/West
Published: 2011
Place of publication: New York, N.Y
Language: eng
Format: Hardbound
Number of pages: 635
ISBN-13: 9781599413761
Subjects: Income tax; Foreign income; Foreign Corporations; Taxation; Law and legislation; Double taxation; Cases; Aliens
Other titles: United States international taxation
Notes: Includes index
Table of contents: title: T A B L E O F C O N T E N T S; label: PREFACE
title: v; label: TABLE OF CASES
title: xix; label: Introduction: The International Tax Regime
title: 1; label: Notes and Questions
title: 16; label: PART A. General
title: 17; label: CHAPTER 1. Jurisdiction to Tax and Definitions
title: 18; label: CHAPTER 2. The Source of Income
title: 31; label: CHAPTER 3. The Allocation of Deductions
title: 102; label: PART B. U.S. Income of Foreign Taxpayers
title: 119; label: CHAPTER 4. The Taxation of Non–Business Income
title: 120; label: CHAPTER 5. The Taxation of Business Income
title: 141; label: PART C. The Transfer Pricing Problem
title: 191; label: CHAPTER 6. The Transfer Pricing Problem
title: 192; label: PART D. Foreign Income of U.S. Taxpayers
title: 269; label: CHAPTER 7. Deferral and its Limits
title: 270; label: CHAPTER 8. The Foreign Tax Credit
title: 360; label: PART E. The U.S. and the International Tax Regime
title: 453; label: CHAPTER 9. Section 367 & Cross–Border Transfers of Property
title: 454; label: CHAPTER 10. Foreign Currency
title: 485; label: CHAPTER 11. The Role of Treaties
title: 498; label: CHAPTER 12. The Future of the International Tax Regime
title: 569; label: INDEX
title: 613