International Taxation in a Nutshell

International Taxation in a Nutshell
ISBN-10
0314163107
ISBN-13
9780314163103
Series
International Taxation in a Nutshell
Category
Aliens
Language
English
Published
2007
Publisher
West Academic Publishing
Author
Richard L. Doernberg

Description

This book provides an introduction to the US law of international taxation. After an introduction to the fundamentals of US international taxation and the source rules, this book addresses investment and business activities carried on by nonresident individuals and foreign corporations in the US. Special attention is given to the branch profits tax and the provisions affecting foreign investment in US real estate. Also included are chapters on US income tax treaties and filing withholding and reporting requirements. The last part of the book is directed at investment and business activities of US citizens, residents and domestic corporations outside the US. The centerpiece is a consideration of the US foreign tax credit. Intercompany pricing, controlled foreign corporations, the treatment of foreign currency, and international tax-free transactions are discussed, as well as tax arbitrage.

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