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International Taxation: Corporate and Individual

International Taxation: Corporate and Individual

(Hardbound )
by Philip F. Postlewaite   Stephanie Hoffer  
Language: English
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Book Summary of International Taxation: Corporate and In...

(Hardbound )

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.

 

Details Of Book : International Taxation: Corporate and In...

Book: International Taxation: Corporate and Individual
Author:    
ISBN: 1594607974
ISBN-13: 9781594607974
Binding: Hardbound
Publishing Date: 2010-08-15
Publisher: Carolina Academic Press
Number of Pages: 1320
Language: English
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