Introduction to US International Taxation (Aspen Student Treatise Series) - 0735557322 - 9780735557321

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

by: Paul R. McDaniel, Hugh J. Ault, James R. Repetti
June 2005, ISBN 0735557322
ISBN 13: 9780735557321
240 pp. Paperback

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This concise paperback text provides the ideal introduction to the basic principles and rules of the United States international tax system. Brief and accessible, INTRODUCTION TO UNITED STATES INTERNATIONAL TAXATION, Fifth Edition, supplies just enough detail to facilitate understanding without overwhelming students.

The book gained widespread use because of its:

distinguished authors who draw on their expertise in both taxation and teaching to make their book approachable instead of intimidating

clear and lucid introduction to the application of the U.S. income and wealth transfer tax systems to taxpayers investing or transacting business in the U.S. and other countries

excellent overview of the U.S. income tax system that briefly describes the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and estates, and accounting aspects of the U.S. income tax

helpful inclusion of references to the Internal Revenue Code provisions under discussion and to the Treasury Regulations issued interpreting the statutory rules

coverage of significant administrative announcements of the Internal Revenue Service (Revenue Rulings and Revenue Procedures) as well as important case law

exceptionally clear explanations, which are particularly valuable for instructors who use problems in their courses

Revised and refined for its Fifth Edition, the text now:

covers in detail the important changes made by the 2004 Jobs Act, the most important international tax legislation since 1986

contains updated comparative references

Introduction
The U.S. Income Tax System: General Description
Jurisdictional Principles
Source Rules
Income Taxation of Nonresident Aliens and Foreign Corporations
Taxation of Foreign Source Income of U.S. Persons: The Foreign Tax Credit
Treatment of Foreign Business Operations and Investments by U.S. Persons
Transfer Pricing
Special Treatment of Foreign Income
Foreign Currency Issues
Income Tax Treaties
Wealth Transfer Taxation

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