Change your country: 
Checkout View Cart: 0







Practice Area: International Taxation

Introduction to United States International Taxation by Paul R. McDaniel, Hugh J. Ault, James R. Repetti

Introduction To United States International Taxation, 6th Edition
by: James R. Repetti, Diane M. Ring, Paul McDaniel
January 2014,  ISBN 9041136568
ISBN 13: 9789041136565
248 pp. Hardcover
Add to Shopping Cart: Introduction To United States International Taxation, 6th Edition - 9041136568 - 9789041136565 USD price: $176.00

Add to Shopping Cart: Introduction To United States International Taxation, 6th Edition - 9041136568 - 9789041136565
The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad.

The presentation focuses on the following aspects of the subject matter:

  • general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts and estates, and accounting aspects;
  • the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions;
  • the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources;
  • the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons;
  • the income tax treatment of foreign corporations controlled by US shareholders;
  • the general inter-company pricing rules and special transfer pricing rules applicable to particular transactions;
  • rules for the treatment of transactions involving currencies other than the US dollar;
  • situations in which US income tax treaty provisions modify the basic rules; and
  • the wealth transfer tax system, including modifications made by estate and gift tax treaties.
Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion, but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.

.About the Authors. Preface. CHAPTER 1 Introduction. CHAPTER 2 The United States Income Tax System: General Description. CHAPTER 3 Jurisdictional Principles. CHAPTER 4 Source Rules. CHAPTER 5 Income Taxation of Nonresident Aliens and Foreign Corporations. CHAPTER 6 Taxation of Foreign Source Income of United States Persons: The Foreign Tax Credit. CHAPTER 7 Treatment of Foreign Business Operations and Investments by United States Persons. CHAPTER 8 Transfer Pricing. CHAPTER 9 Special Treatment of Foreign Income. CHAPTER 10 Foreign Currency Issues. CHAPTER 11 Income Tax Treaties. CHAPTER 12 Wealth Transfer Taxation. Index.

Related titles that might be of interest:

Sort By:  Publication Date |  Title |  Author / Editor

Tax Treaty Override
Carla de Pietro
April 2014, ISBN/ISSN 904115406X,
ISBN 13: 9789041154064
264 pp. Hardcover
Add to Shopping Cart: Tax Treaty Override - 904115406X - 9789041154064 $176.00

« Back to previous page   « Back to Catalog
Featured Products

Fourth edition of Klaus Vogel on Double Taxation Conventions - Just published
Read more»

NEW online service - Kluwer Tax Law
Read more»

Get the latest news, product info and more Check out Insight, our marketing blog.
Read more»

Twitter and Wolters Kluwer. Follow the latest News on Twitter. Follow us here...
Read more»

New Blog on Mediation, join the experts.
Read more»

New Blog on Copyright Law, join the experts...
Read more»


Sign up here to receive our Monthly Newsletter

Read more»