Research Catalog

Introduction to United States international taxation / Paul R. McDaniel, Hugh J. Ault, James R. Repetti.

Title
Introduction to United States international taxation / Paul R. McDaniel, Hugh J. Ault, James R. Repetti.
Author
McDaniel, Paul R.
Publication
The Hague, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central, and South America by Aspen Publishers, Inc., c2005.

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StatusFormatAccessCall NumberItem Location
TextRequest in advance KF6441 .M3 2005Off-site

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Details

Additional Authors
  • Ault, Hugh J.
  • Repetti, James R.
Description
xv, 216 p.; 25 cm.
Summary
"The 2005 edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable from, it sets forth 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."--BOOK JACKET.
Subject
  • Corporations, Foreign > Law and legislation > United States
  • Income tax > United States > Foreign income
  • Noncitizens > Law and legislation > United States
Note
  • Includes index.
Bibliography (note)
  • Includes bibliographical references and index.
Processing Action (note)
  • committed to retain
Contents
1. Introduction -- 2. The US Income Tax System: General Description -- 3. Jurisdictional principles -- 4. Sources rules -- 5. Income Taxation of Nonresodent Aliens and Foreign Corporations -- 6. Taxation of Foreign Source Income of US Person:The Foreign Tax Credit -- 7. Treatment of Foreign Business Operations and Investments by US Persons -- 8. Transfer Pricing -- 9. Special Treatment of Foreign Income -- 10. Foreign currency issues -- 11. Income tax treaties -- 12. Wealth Transfer taxation.
ISBN
9041123601 (alk. paper)
LCCN
^^2005043431
OCLC
58599864
Owning Institutions
Harvard Library