Doernberg, Richard L. <br/><br/>
International taxation in a nutshell / 
by Richard L. Doernberg. 
 - 8th ed. 
 - St. Paul, MN :  Thomson/West,  c2009. 
 - lix, 548 p. :  ill. ;  19 cm. 
 - West nutshell series .
 - Nutshell series. .
<br/><br/> Includes index. 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>031419424X 9780314194244 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Income tax--Foreign income.--United States<br/>Investments, Foreign--Taxation--Law and legislation--United States.<br/>Corporations, Foreign--Taxation--Law and legislation--United States.<br/>Aliens--Taxation--Law and legislation--United States.
<br/><br/><label>LC Class. No.: </label>KF 6419  / D652i 2009