Foundations of U.S. international taxation /

" ... provides an introduction to and overview of the application of the U.S. income tax system in the international environment. U.S. international taxation extends to two fundamental types of transactions: (1) investments or undertakings of U.S. persons outside the United States (outbound tra...

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Bibliographic Details
Main Author: Isenbergh, Joseph
Corporate Author: Tax Management Inc
Format: Online
Language:English
Published: Arlington, VA : Tax Management, [©2001]-
Series:Tax management portfolios ; 900-2nd
Subjects:
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20900
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Table of Contents:
  • Detailed analysis. Essential elements of U.S. international taxation
  • Inbound U.S. taxation
  • Outbound U.S. taxation
  • International corporate reorganizations
  • Income tax treaties
  • The question of characterization
  • International tax shelters
  • Working papers