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International Taxation

International Taxation Author Joseph Isenbergh
ISBN-10 1599414414
Release 2010
Pages 289
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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.



International Taxation in a Nutshell

International Taxation in a Nutshell Author Richard Doernberg
ISBN-10 1628105550
Release 2015-12-18
Pages 676
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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.



Introduction to United States International Taxation

Introduction to United States International Taxation Author Paul R. McDaniel
ISBN-10 9789041123602
Release 2005-01-01
Pages 216
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The 2005 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 ten specific 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. The materials are current as of 1 January, 2005 and include a complete discussion of the changes made by the 2004 Jobs Creation Act . 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.



Federal Corporate Taxation

Federal Corporate Taxation Author Howard E. Abrams
ISBN-10 1566626862
Release 1998-01
Pages 364
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Previous edition, 2nd, published in 1990.



Rethinking Taxation in Latin America

Rethinking Taxation in Latin America Author Jorge Atria
ISBN-10 9783319601199
Release 2017-11-22
Pages 269
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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.



International Taxation

International Taxation Author Joseph Isenbergh
ISBN-10 0808016172
Release 2006-01-01
Pages 2400
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International Taxation has been writing in one form or another for most of life. You can find so many inspiration from International Taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full International Taxation book for free.



Fixing U S International Taxation

Fixing U S  International Taxation Author Daniel N. Shaviro
ISBN-10 9780199359752
Release 2014-04
Pages 223
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Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.



Partnership Income Taxation

Partnership Income Taxation Author Alan Gunn
ISBN-10 STANFORD:36105062038430
Release 1999-01
Pages 224
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Partnership Income Taxation has been writing in one form or another for most of life. You can find so many inspiration from Partnership Income Taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Partnership Income Taxation book for free.



Fundamentals of International Taxation

Fundamentals of International Taxation Author Boris I. Bittker
ISBN-10 0791328449
Release 1997-01-01
Pages 1000
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Fundamentals of International Taxation has been writing in one form or another for most of life. You can find so many inspiration from Fundamentals of International Taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Fundamentals of International Taxation book for free.



International Taxation

International Taxation Author Philip F. Postlewaite
ISBN-10 1611638879
Release 2016
Pages 1360
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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.



International and EC Tax Aspects of Groups and Companies

International and EC Tax Aspects of Groups and Companies Author Guglielmo Maisto
ISBN-10 9789087220280
Release 2008
Pages 564
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International and EC Tax Aspects of Groups and Companies has been writing in one form or another for most of life. You can find so many inspiration from International and EC Tax Aspects of Groups and Companies also informative, and entertaining. Click DOWNLOAD or Read Online button to get full International and EC Tax Aspects of Groups and Companies book for free.



United States International Taxation

United States International Taxation Author Allison Christians
ISBN-10 9781422480311
Release 2011-01-01
Pages 605
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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.



Federal Income Taxation

Federal Income Taxation Author MARVIN A.. ZELENAK CHIRELSTEIN (LAWRENCE.)
ISBN-10 1640208240
Release 2018-06-11
Pages 545
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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 and Cross border Taxation in New Zealand

International and Cross border Taxation in New Zealand Author Craig Elliffe
ISBN-10 1988504996
Release 2018
Pages 948
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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).



Federal Income Taxation

Federal Income Taxation Author Richard Schmalbeck
ISBN-10 9781454860730
Release 2015-02-20
Pages 984
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Unique in its structure, Federal Income Taxation,4E , presents core materials that cover the basics of tax law and then offers "cells" at the end of the book that are self-contained units with more in-depth discussion of certain topics. This flexible structure allows professors to customize their tax course by selecting only the additional in-depth materials they want to use. The stellar author team, with years of scholarship and teaching experience, feature notes and questions that provide background information and place the cases and statutes in context. More than 150 problems are interspersed throughout the core text and the cells that challenge students to apply theory to specific situations. Key Features: Thoroughly updated with the latest tax legislation Updated rate brackets, personal exemptions, standard deductions, earned income phase-outs, and eligibility for various credits and deductions, based on the IRS revenue procedure



Taxation and Gender Equity

Taxation and Gender Equity Author Caren Grown
ISBN-10 9780415568227
Release 2010
Pages 318
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Equity issues are again attracting attention from academics and policy analysts concerned with taxation. This book makes a substantial contribution to this new awareness by emphasizing the important role that gender, like other social stratifications such as race and income, often plays in determining the impact of taxation on well-being. Richard Bird, University of Toronto, Canada This groundbreaking volume examines the gender dimensions of tax systems in seven developing and one developed country and is the first systematic treatment of its kind. The conceptual framework that it poses should.



International Law Frameworks

International Law Frameworks Author David Bederman
ISBN-10 163459293X
Release 2016-02-26
Pages 367
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This fully revised, classic treatise explores the historical evolution and contemporary intricacies of international law. Still incisive and irreverent, it remains a readable and yet nuanced text for a variety of audiences, including university and law school students, practitioners, researchers, and others who want to know what international law is and what it does in the twenty-first century. The fourth edition features new authorship and weaves in-depth considerations of key cases, core disputes, and essential international agreements into a broad overview of all important aspects of the subject. Readers will find an authoritative discussion of traditional topics such as the sources of international law and the methods of international dispute resolution alongside cutting-edge issues such as cyberwarfare, global migration, climate change, and the evolving law of jurisdiction and immunities in domestic courts.