International taxation in a nutshell / by Richard L. Doernberg.
Material type:
- 031419424X
- 9780314194244
- KF 6419 D652i 2009
Item type | Current library | Home library | Collection | Shelving location | Call number | Vol info | Copy number | Status | Date due | Barcode |
---|---|---|---|---|---|---|---|---|---|---|
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Biblioteca Juan Bosch | Biblioteca Juan Bosch | Ciencias Sociales | Ciencias Sociales (3er. Piso) | KF 6419 D652i 2009 (Browse shelf(Opens below)) | 1 | 1 | Available | 00000067332 |
Includes index.
Overview of fundamental concepts. Introduction -- Basic U.S. jurisdictional tax principles -- Source rules -- U.S. activities of foreign taxpayers. Taxing rules -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Foreign activities of U.S. taxpayers. Introduction to U.S. business activity in foreign countries -- The foreign tax credit -- Intercompany pricing -- Controlled foreign corporations and related provisions -- Foreign currency -- International tax-free transactions -- Tax arbitrage and economic substance -- International boycott and foreign bribery provisions.
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