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International Aspects of the US Taxation System

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	International Aspects of the US Taxation System/ by Felix I. Lessambo.
作者:	Lessambo, Felix I.
面頁冊數:	XXIII, 378 p. 20 illus., 10 illus. in color.online resource. :
Contained By:	Springer Nature eBook
標題:	Finance, Public. -
電子資源:	https://doi.org/10.1057/978-1-349-94935-9
ISBN:	9781349949359

International Aspects of the US Taxation System
Lessambo, Felix I.

International Aspects of the US Taxation System[electronic resource] /by Felix I. Lessambo. - 1st ed. 2016. - XXIII, 378 p. 20 illus., 10 illus. in color.online resource.

1 Overview -- 2 The Underlying Principles of the US Tax System -- 3 US Inbound taxation -- 4 The Split of Tax Jurisdiction: The Source Rules -- 5 The US Taxing Regime of Foreign Taxpayers -- 6 The Branch Profits Tax -- 7 Foreign Investment in Real Property Transaction Act -- 8 The Taxation of Foreign Sovereign in the United States -- 9 The International Tax Treaty Rules -- 10 Foreign Account Tax Compliance Act -- 11 Taxation Regime of Expatriates and Corporate Inversion -- 12 The Investments of US Individuals or Corporations Abroad -- 13 The US Foreign Tax Credit Regime -- 14 The Subpart F Regime -- 15 Taxation of Derivatives -- 16 The Taxation of Foreign Currency -- 17 Domestic International Sales Corporation -- 18 International Outbound Transactions -- 19 Cross-Border Tax Arbitrage -- 20 Base Erosion and Profit Shifting.

This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.

ISBN: 9781349949359

Standard No.: 10.1057/978-1-349-94935-9doiSubjects--Topical Terms:

556260
Finance, Public.

LC Class. No.: HJ9-9940

Dewey Class. No.: 336

International Aspects of the US Taxation System
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