Authors: Felix I. Lessambo
Provides real illustrations of complex US tax policies
Details inbound and outbound taxes separately
Ideal for practitioners specializing in a particular area
This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.
Table of contents (20 chapters)
Front Matter
Overview
The Underlying Principles of the US Tax System
Inbound Taxation
The Split of Tax Jurisdiction: The Source Rules
The US Taxing Regime of Foreign Taxpayers
The Branch Profits Tax
Foreign Investment in the Real Property Transaction Act
The Taxation of Foreign Sovereign in the United States
The International Tax Treaty
Foreign Account Tax Compliance Act
Taxation Regime of Expatriates and Corporate Inversion
The Investments of US Individuals or Corporations Abroad
The US Foreign Tax Credit Regime
The Subpart F Regime
Taxation of Derivatives
The Taxation of Foreign Currency
Domestic International Sales Corporation
International Outbound Transactions
Cross-Border Tax Arbitrage
Base Erosion and Profit Shifting
Back Matter
原版 PDF + EPUB:
本帖隐藏的内容
原版 PDF:PDF 压缩包:
- International Aspects of the US Taxation System.pdf
EPUB:
EPUB 压缩包:
- International Aspects of the US Taxation System.epub
PDF + EPUB 压缩包:
- International Aspects of the US Taxation System.pdf
- International Aspects of the US Taxation System.epub