International Taxation

U.S. Taxation of Foreign Persons and Foreign Income

Author: Joseph Isenbergh

Publisher: CCH

ISBN: 9780808016175

Category: Aliens

Page: 2400

View: 3715

International Taxation in a Nutshell

Author: Richard Doernberg

Publisher: West Academic Publishing

ISBN: 9781628105551


Page: 676

View: 2712

This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments.

Federal Corporate Taxation

Author: Howard E. Abrams,Richard L. Doernberg

Publisher: N.A

ISBN: 9781566626866

Category: Corporations

Page: 364

View: 1012

Previous edition, 2nd, published in 1990.

Federal Income Taxation

Author: Richard Schmalbeck,Lawrence Zelenak,Sarah B. Lawsky

Publisher: Wolters Kluwer Law & Business

ISBN: 1543802907

Category: Law

Page: 984

View: 7995

Unique in its structure, Federal Income Taxation, Fifth Edition presents core materials that cover the basics of tax law and then offers supplemental "cells" at the end of the book that are self-contained units with more in-depth discussion of certain topics. Professors and students will benefit from: A thoroughly updated text that incorporates the extensive changes to the Code enacted by the Tax Cuts and Jobs Act of 2017 New cases reflecting developments since the previous edition. A new cell on the taxation of Bitcoin and other cryptocurrency. Core text (about 500 pages) that covers the leading cases and explains the substantive tax law that is essential to a basic understanding of federal income tax law and principles. Novel "Cells," self-contained, optional units at the end of the book that supplement the core text by presenting additional material and treating a limited number of topics in greater detail. Notes and questions providing background information and placing the cases and statutes in context. More than 150 problems throughout the core text and cells that challenge students to apply theory to specific situations. An annual "inflation supplement" issued every December that provides updated problems and answers to reflect inflation adjustments for the upcoming year, as well as updated tables where relevant.

International Taxation

Author: Joseph Isenbergh

Publisher: N.A

ISBN: 9781599414416

Category: Law

Page: 289

View: 2077

This helpful study aid updates international aspects of tax systems originating in national environments. It focuses on U.S. taxation as applied to economic activity with an international element. The Third Edition is divided into four sections: basic elements of international taxation, inbound U.S. taxation, outbound U.S. taxation, and income tax treaties. This new offering is from the Concepts and Insights Series and is designed as recommended reading to complement casebook instruction.

Rethinking Taxation in Latin America

Reform and Challenges in Times of Uncertainty

Author: Jorge Atria,Constantin Groll,Maria Fernanda Valdés

Publisher: Springer

ISBN: 3319601199

Category: Political Science

Page: 269

View: 5429

This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.

Fixing U.S. International Taxation

Author: Daniel N. Shaviro

Publisher: Oxford University Press

ISBN: 019935975X

Category: Law

Page: 223

View: 1939

Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.

Federal Income Taxation


Publisher: Foundation Press

ISBN: 9781640208247


Page: 545

View: 2529

This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the thirteenth edition, including many changes made by the Tax Cuts and Jobs Act of 2017--the most significant federal tax legislation in more than thirty years.

International Taxation

Corporate and Individual

Author: Philip F. Postlewaite,Mitchell B. Weiss

Publisher: N.A

ISBN: 9781611638875

Category: Corporations, Foreign

Page: 1360

View: 8947

This two-volume treatise covers domestic taxation of foreign individuals and businesses that have income connected to the United States, as well as domestic taxation of foreign income earned by United States individuals and businesses. Volume 1 analyzes ''outbound'' transactions, where United States individuals and businesses work and invest abroad, and it includes chapters on the foreign tax credit, the section 911 exclusion for United States citizens working abroad, and controlled foreign corporations. This volume also addresses limitations and safeguard regimes for outbound transactions. Volume 2 addresses ''inbound'' transactions, where foreign individuals work and invest in the United States, and it contains comprehensive chapters on residency classification rules, income sourcing rules, taxation of foreign persons, and dispositions of interests in United States real property. The volumes also provide a new and detailed discussion of the effect of international tax treaties on both inbound and outbound transactions.

Principles of International Taxation

Author: Angharad Miller,Lynne Oats

Publisher: A&C Black

ISBN: 1847668798

Category: Law

Page: 649

View: 432

This superb book will guide the reader through the key issues and practical aspects of international tax practice. It demonstrates how different global tax systems interact and how to prevent paying more tax than necessary. The basic principles of each aspect of international taxation are outlined and then examined in greater depth and detail. This updated third edition includes coverage of both UK and EU legislation and regulation, as well as the key cases and rulings. Complicated double taxation concepts are clearly illustrated with examples and diagrams to help the reader quickly understand how they'll apply in practice. Examples of policies adopted in other countries are included, along with specialist commentary and guidance.

Fundamentals of International Taxation

U.S. Taxation of Foreign Income and Foreign Taxpayers

Author: Boris I. Bittker,Lawrence Lokken

Publisher: Warren Gorham & Lamont

ISBN: 9780791328446

Category: Aliens

Page: 1000

View: 9857

United States International Taxation

Author: Allison Christians,Samuel A. Donaldson,Philip F. Postlewaite

Publisher: LexisNexis

ISBN: 1422480313

Category: Aliens

Page: 605

View: 6965

This title is one of six releases from the LexisNexis Graduate Tax Series. United States International Taxation embodies the dual goals established for the LexisNexis Graduate Tax Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations. To this end, the text relies very little on the often-times laborious analysis of cases and other sources that are secondary to the Code and the regulations. Instead, each chapter provides an overview of the substantive content, with emphasis on important issues that are not apparent from the language of the Code and regulations. This book contains teaching materials for law school courses in the United States federal income taxation of persons engaged in cross- border activities and transactions. It contains 21 separate Units that address fundamental concepts of residency and source, the taxation of United States persons (citizens, residents, and domestic corporations) on their activities within the United States, and the safeguard rules in place to curtail potentially abusive tax avoidance in the international context.

International and Cross-border Taxation in New Zealand

Author: Craig Elliffe

Publisher: N.A

ISBN: 9781988504995

Category: Business enterprises, Foreign

Page: 948

View: 6255

Written by international tax law specialist Professor Craig Elliffe, International and Cross-Border Taxation in New Zealand is a major commentary on New Zealand's international tax law and double taxation agreements and transfer pricing regime. The book is designed to provide readers with an understanding of the legal principles and concepts which underpin international tax law and cross-border transactions and with practical guidance designed to assist them to navigate their way through this complex topic. It begins with an introductory chapter explaining the history and concept of international taxation and the way in which New Zealand and other nations deal with international taxation transactions. The next four chapters provide comprehensive coverage of residence-base taxation; source-based taxation; and taxation of source based income. The final two chapters deal with double tax agreements and allocation of profits (thin capitalisation).

Selected Sections on United States International Taxation



Publisher: Foundation Press

ISBN: 9781640208223


Page: 730

View: 2992

This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2018 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains all relevant changes made by the Tax Cuts and Jobs Act (Pub. L. No. 115-97), changes to IRS regulations since 2017, and the inflation-adjusted items for 2018 are included (Revenue Procedure 2018-18 and Revenue Procedure 2017-58).

International Income Taxation: Code and Regulations--Selected Sections (2018-2019 Edition)

Author: Robert J. Peroni,Charles H. Gustafson

Publisher: Cch

ISBN: 9780808050131

Category: Business & Economics

Page: N.A

View: 3408

Compiled by a team of distinguished law professors, the 2018-2019 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4 x 10 format with new larger type fonts for enhanced readability.

Behavioral Economics and Healthy Behaviors

Key Concepts and Current Research

Author: Yaniv Hanoch,Andrew Barnes,Thomas Rice

Publisher: Routledge

ISBN: 1317269519

Category: Psychology

Page: 248

View: 8290

The field of behavioural economics can tell us a great deal about cognitive bias and unconscious decision-making, challenging the orthodox economic model whereby consumers make rational and informed choices. But it is in the arena of health that it perhaps offers individuals and governments the most value. In this important new book, the most pernicious health issues we face today are examined through a behavioral economic lens. It provides an essential and timely overview of how this growing field of study can reframe and offer solutions to some of the biggest health issues of our age. The book opens with an overview of the core theoretical concepts, after which each chapter assesses how behavioral economic research and practice can inform public policy across a range of health issues. Including chapters on tobacco, alcohol and drug use, physical activity, dietary intake, cancer screening and sexual health, the book integrates the key insights from the field to both developed and developing nations. Also asking important ethical questions around paternalism and informed choice, this book will be essential reading for students and researchers across psychology, economics and business and management, as well as public health professionals wishing for a concise overview of the role behavioral economics can potentially play in allowing people to live healthier lives.

Sales Law

Domestic and International Cases, Problems, and Materials

Author: Steven Walt

Publisher: Foundation Press

ISBN: 9781634605649


Page: N.A

View: 4632

This casebook covers domestic and international sales law as well as important aspects of the law governing transport and payments relating to sales contracts. Topics treated in each chapter are introduced with detailed explanations and examples. Cases and numerous problems are integrated to apply the explanatory material and isolate difficulties in relevant statutory provisions. The mix of problems and cases accommodates different teaching styles. This second edition updates the materials and cases and includes translations of select foreign decisions.