Rhoades & Langer, U.S. International Taxation and Tax Treaties

PART I TAXATION OF AMERICANS OPERATING ABROAD 
Chapter 1 Fundamental Concepts 
Chapter 2 U.S. Citizens Abroad--IRC Section 911 
Chapter 3 Controlled Foreign Corporations (CFCs): Operations 
Chapter 4 Controlled Foreign Corporations (CFCs): Constructive Distributions 
Chapter 5 Controlled Foreign Corporations (CFCs): Sales or Reorganizations 
Chapter 6 Personal Holding Companies 
Chapter 7 Investment Companies 
Chapter 8 U.S. Possessions 
Chapter 9 Foreign Sales Corporations 
Chapter 10 Domestic International Sales Corporations 
Chapter 11 International Boycotts 
Chapter 12 Foreign Tax Credit: Direct Credit 
Chapter 13 Foreign Tax Credit: Deemed-Paid Credit 
Chapter 14 Foreign Tax Credit: Statutory Limitation 
Chapter 15 Foreign Tax Credit: Miscellaneous Issues 
Chapter 16 Foreign Currency Gains and Losses 
Chapter 17 Reorganizations Involving Foreign Corporations (IRC Section 367) 
Chapter 18 Transfer Pricing and Reallocation of Income (IRC Section 482) 
Chapters 19-22 [Reserved] 

PART II FOREIGN PERSONS' ACTIVITIES IN THE UNITED STATES 
Chapter 23 Residency 
Chapter 24 Classification of Entities 
Chapter 25 Rules on the Source of Income 
Chapter 26 Passive Income Rules 
Chapter 27 Withholding on Passive Income 
Chapter 28 Taxation Of U.S. Business Income 
Chapter 29 Miscellaneous Issues Concerning Foreign Persons 
Chapter 30 Offshore Investment Funds 
Chapter 31 U.S. Real Estate Owned by Foreign Persons 
Chapter 32 Foreign Trusts 
Chapter 33 Estate and Gift Taxation of Foreign Persons 
Chapters 34-39 [Reserved] 
APPENDIX ALERT Rhoades & Langer U.S. International Taxation And Tax Treaties 

PART III ANALYSIS OF U.S. INCOME TAX TREATIES 
Chapter 40 Status of U.S. Income Tax Treaties 
Chapter 41 How Income Tax Treaties Work 
Chapter 42 Treaty Coverage and Definitions 
Chapter 43 Treaties Versus the Code 
Chapter 44 Permanent Establishments 
Chapter 45 Business Profits 
Chapter 46 Branch Taxes 
Chapter 47 Transportation Income 
Chapter 48 Real Property Income 
Chapter 49 Investment Income and Reduced Withholding 
Chapter 50 Dividends 
Chapter 51 Interest Income 
Chapter 52 Royalties 
Chapter 53 Gains 
Chapter 54 Limitations on Treaty Shopping 
Chapter 55 Personal Services Income of Independant Contractors, Employees, Entertainers and Athletes 
Chapter 56 Pensions, Annuities, Social Security Benefits and Miscellaneous Personal Services Income 
Chapter 57 Other Income, Capital and Double Taxation Relief 
Chapter 58 Nondiscrimination 
Chapter 59 Mutual Assistance and Competent Authority Procedures 
Chapter 60 Information Exchange and Collection Assistance 
Chapters 61-69 [Reserved] 

PART IV ANALYSIS OF OTHER U.S. TAX AGREEMENTS 
Chapter 70 Estate and Gift Tax Treaties 
Chapter 71 Tax Information Exchange Agreements (TIEAs) 
Chapter 72 Tax Implementation Agreements with U.S. Possessions 
Chapter 73 Transportation Agreements 

PART V APPENDIX A-- TAX TREATIES AND AGREEMENTS 
ADEN Aden (ADEN) 
AMSA American Samoa (AMSA) 
ANGL Anguilla (ANGL) 
ANTG Antigua and Barbuda (ANTG) 
ARGN Argentina (ARGN) 
ARMN Armenia (ARMN) 
ARUB Aruba (ARUB) 
AUSL Australia (AUSL) 
AUST Austria (AUST) 
AZER Azerbaijan (AZER) 
BAHM Bahamas (BAHM) 
BAHR Bahrain (BAHR) 
BANG Bangladesh (BANG) 
BARB Barbados (BARB) 
BELA Belarus (BELA) 
BELG Belgium (BELG) 
BELZ Belize (BELZ) 
BERM Bermuda (BERM) 
BOLV Bolivia (BOLV) 
BRAZ Brazil (BRAZ) 
BRVI British Virgin Islands/BVI (BRVI) 
BURU Burundi (BURU) 
CANA Canada (CANA) 
CAYM Cayman Islands (CAYM) 
CHIL Chile (CHIL) 
CHIN China (CHIN) 
COLM Colombia (COLM) 
COMM Commonwealth of Independent States/ CIS/Former USSR (COMM) 
COOK Cook Islands (COOK) 
COSR Costa Rica (COSR) 
COUN Council of Europe/OECD Multilateral (COUN) 
CZCH Czech Republic (CZCH) 
DENM Denmark (DENM) 
DOMN Dominica (DOMN) 
DOMR Dominican Republic (DOMR) 
EGPT Egypt (EGPT) 
ELSL El Salvador (ELSL) 
ESTN Estonia (ESTN) 
ETHI Ethiopia (ETHI) 
FALK Falkland Islands (FALK) 
FIJI Fiji (FIJI) 
FINL Finland (FINL) 
FRAN France (FRAN) 
GAMB Gambia (GAMB) 
GEOR Georgia (GEOR) 
GERM Germany (GERM) 
GHAN Ghana (GHAN) 
GREC Greece (GREC) 
GREN Grenada (GREN) 
GUAM Guam (GUAM) 
GUER Guernsey (GUER) 
GUYN Guyana (GUYN) 
HOND Honduras (HOND) 
HONG Hong Kong (HONG) 
HUNG Hungary (HUNG) 
ICEL Iceland (ICEL) 
INDI India (INDI) 
INDO Indonesia (INDO) 
IREL Ireland (IREL) 
ISLM Isle of Man (ISLM) 
ISRL Israel (ISRL) 
ITAL Italy (ITAL) 
JAMA Jamaica (JAMA) 
JAPN Japan (JAPN) 
JERS Jersey (JERS) 
JORD Jordan (JORD) 
KAZK Kazakstan (KAZK) 
KORE Korea (KORE) 
KYRG Kyrgyzstan (KYRG) 
LATV Latvia (LATV) 
LIBR Liberia (LIBR) 
LITH Lithuania (LITH) 
LUXM Luxembourg (LUXM) 
MALA Malawi (MALA) 
MALS Malaysia (MALS) 
MALT Malta (MALT) 
MARS Marshall Islands (MARS) 
MEXC Mexico (MEXC) 
MOLD Moldova (MOLD) 
MONT Montserrat (MONT) 
MORC Morocco (MORC) 
NETH Netherlands (NETH) 
NETS Netherlands Antilles (NETS) 
NEWZ New Zealand (NEWZ) 
NIGE Nigeria (NIGE) 
NORW Norway (NORW) 
PAKS Pakistan (PAKS) 
PANM Panama (PANM) 
PERU Peru (PERU) 
PHIL Philippines (PHIL) 
POLN Poland (POLN) 
PORT Portugal (PORT) 
PUER Puerto Rico (PUER) 
ROMN Romania (ROMN) 
RUSS Russia (RUSS) 
RWAN Rwanda (RWAN) 
SACR St. Christopher (St. Kitts) and Nevis (SACR) 
SALC St. Lucia (SALC) 
SATV St. Vincent and the Grenadines (SATV) 
SAUD Saudi Arabia (SAUD) 
SECH Seychelles (SECH) 
SIER Sierra Leone (SIER) 
SING Singapore (SING) 
SLVK Slovakia (SLVK) 
SLVN Slovenia (SLVN) 
SOAF South Africa (SOAF) 
SPAN Spain (SPAN) 
SRIL Sri Lanka (SRIL) 
SWED Sweden (SWED) 
SWTZ Switzerland (SWTZ) 
TAIW Taiwan (TAIW) 
TAJK Tajikistan (TAJK) 
THAI Thailand (THAI) 
TRIN Trinidad and Tobago (TRIN) 
TUNS Tunisia (TUNS) 
TURK Turkey (TURK) 
TURM Turkmenistan (TURM) 
UKRN Ukraine (UKRN) 
UNAE United Arab Emirates (UNAE) 
UNIK United Kingdom (UNIK) 
USVI U.S. Virgin Islands (USVI) 
UZBK Uzbekistan (UZBK) 
VENZ Venezuela (VENZ) 
ZAIR Zaire (ZAIR) 
ZAMB Zambia (ZAMB) 
ZIMB Zimbabwe (ZIMB) 

PART VI APPENDIX B -- MODEL TAX TREATIES 
Chapter 1 1996 U.S. Model Income Tax Treaty 
Chapter 2 1996 U.S. Model Income Tax Treaty Technical Explanation 
Chapter 3 Prior 1981 Draft U.S. Model Income Tax Treaty 
Chapter 4 Prior 1981 Draft and Current 1996 U.S. Model Income Tax Treaties: Word-by-Word Comparison 
Chapter 5 1980 U.S. Model Estate and Gift Tax Treaty and Technical Explanation 
Chapter 6 1984 Draft U.S. Tax Information Exchange Agreement (TIEA) and Technical Explanation