Compare Books

没有要比较的商品。

最近查看

Transformational Culture: Develop a People-Centred Organization for Improved Performance

首页 >
Bargain >
Accountant's Choices >
Introduction to United States International Taxation, 7th Edition

Introduction to United States International Taxation, 7th Edition

作者： Stephen E. Shay; James R. Repetti; Diane M. Ring
出版商： Kluwer Law International
ISBN: 9789041136565
出版时间 August 2021
规格： Hardback , 248 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,368.00

￥821.75 Save ￥546.25 (40%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
Introduction to United States International Taxation, now in its seventh edition, is an outstanding reference work for the tax community that introduces the application of the United States (U.S.) international taxation system to taxpayers investing or transacting business in the U.S. and other countries. Clearly and concisely, it enumerates the principles adopted by the U.S. in taxing U.S. or foreign individuals and corporations as they invest, work, or carry on a trade or business in the U.S. or overseas.

What’s in this book:

The compendium 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 accounting aspects;
- basic jurisdictional principles adopted by the U.S. concerning the application of its income tax to international investment and business transactions;
- the U.S. rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from U.S. sources;
- primary mechanism adopted by the U.S. to alleviate international double taxation on foreign source income derived by U.S. persons;
- income tax treatment of foreign corporations controlled by U.S. shareholders, including the new GILTI minimum tax and exempt dividend rules;
- special treatment under FDII of a U.S. corporation’s export of goods, services and intangible rights;
- general intercompany pricing rules and special transfer pricing rules applicable to particular transactions;
- rules for the treatment of transactions involving currencies other than the U.S. dollar;
- situations in which U.S. income tax treaty provisions modify the basic rules; and
- wealth transfer tax system, including modifications made by estate and gift tax treaties.
The authors have extensively discussed and incorporated references to the Internal Revenue Code provisions under discussion, relevant Treasury Regulations and other administrative material and important cases that have arisen.

How this will help you:

This pragmatic book will prove to be an ideal reference source for non-U.S. tax practitioners, tax professors and students both within and outside the U.S., and others seeking a structural framework within which a U.S. tax problem can be placed.
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
Treatment of Foreign Business Operations and Investments by US Persons

CHAPTER 7
Formation, Reorganization, and Liquidation of Foreign Corporations: Section 367

CHAPTER 8
Foreign Investment Activities by US Persons Utilizing Foreign Corporations

CHAPTER 9
Taxation of Foreign Source Income of US Persons: The Foreign Tax Credit

CHAPTER 10
Limitations on the Foreign Tax Credit

CHAPTER 11
Special Treatment of Foreign Income

CHAPTER 12
Transfer Pricing

CHAPTER 13
Foreign Currency Issues

CHAPTER 14
Income Tax Treaties

CHAPTER 15
Wealth Transfer Taxation

Index

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥508.25

￥493.00 Save ￥15.25 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,229.05


KPMG's Insights into IFRS 2023/2024 (20th Edition) (e-Book only): List Price: ￥1,960.80

￥1,901.98 Save ￥58.82 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,596.00

￥1,548.12 Save ￥47.88 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,305.40


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,881.00

￥1,824.57 Save ￥56.43 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥646.00

￥626.62 Save ￥19.38 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,187.50

￥1,151.88 Save ￥35.63 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Master Tax Guide 2023-2024 (31st Edition): List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Introduction to United States International Taxation, 7th Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Introduction to United States International Taxation, 7th Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title