Research Catalog

Introduction to United States international taxation / by Paul R. McDaniel and Hugh J. Ault.

Title
Introduction to United States international taxation / by Paul R. McDaniel and Hugh J. Ault.
Author
McDaniel, Paul R.
Publication
Deventer : Kluwer, 1977.

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Details

Additional Authors
Ault, Paul R.
Description
183 p.; 25 cm.
Summary
This book presents the basic priciples and rules of the United States international tax system in a relatively brief form. The purpose is to provide an overview of the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work or carry on a trade or business in the US or abroad.
Series Statement
  • International series of the Rotterdam Institute for Fiscal Studies, Erasmus University, Rotterdam ; no. 2
  • Erasmus Universiteit Rotterdam. International series of the Rotterdam Institute for Fiscal Studies, Erasmus University, Rotterdam ; no. 2.
Subject
  • Income tax > United States > Foreign income
  • Corporations, Foreign > Taxation > United States
  • Noncitizens > Taxation > United States
Bibliography (note)
  • Includes bibliographical references and index.
Processing Action (note)
  • committed to retain
ISBN
9020005022
LCCN
^^^78302187^//r953
OCLC
  • 3574215
  • SCSB-13237025
Owning Institutions
Harvard Library