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作者 Herzfeld, Mindy, author
書名 International taxation in a nutshell / Mindy Herzfeld, Richard L. Doernberg
出版項 St. Paul, MN : West Academic Publishing, [2018]
國際標準書號 9781640209053 (pbk.)
1640209050 (pbk.)
book jacket
館藏地 索書號 處理狀態 OPAC 訊息 條碼
 人文社會聯圖  KF6419.Z9 D64 2018    在架上    30660020220831
版本 Eleventh edition
說明 xlvii, 606 pages ; 19 cm
text txt rdacontent
unmediated n rdamedia
volume nc rdacarrier
系列 Nutshell series
Nutshell series
附註 Includes index
Basic U.S. jurisdictional tax principles -- Source rules -- Taxing rules -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Introduction to U.S. business activity in foreign countries -- Taxation of U.S. persons' business income from controlled foreign corporations and other related provisions -- The foreign tax credit -- Intercompany pricing -- Foreign currency -- International tax-free transactions -- Tax arbitrage and government responses -- International boycott and foreign bribery provisions
主題 Income tax -- United States -- Foreign income
Investments, Foreign -- Taxation -- Law and legislation -- United States
Corporations, Foreign -- Taxation -- Law and legislation -- United States
Aliens -- Taxation -- Law and legislation -- United States
Alt Author Doernberg, Richard L., author
Alt Title International taxation
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