Research Catalog

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.

Items in the Library & Off-site

Holdings

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