Buch, Englisch, 232 Seiten, Format (B × H): 152 mm x 229 mm
Buch, Englisch, 232 Seiten, Format (B × H): 152 mm x 229 mm
ISBN: 978-90-411-0626-1
Verlag: Wolters Kluwer
Ch. 1 Introduction 1
Ch. 2 The US Income Tax System: General Description 5
Ch. 3 Jurisdictional Principles 33
Ch. 4 Source Rules 35
Ch. 5 Income Taxation of Nonresident Aliens and Foreign Corporations 49
Ch. 6 Taxation of Foreign Source Income of US Persons: The Foreign Tax Credit 85
Ch. 7 Treatment of Foreign Business Operations and Investments by US Persons 109
Ch. 8 Transfer Pricing 139
Ch. 9 Special Treatment of Foreign Income 155
Ch. 10 Foreign Currency Issues 167
Ch. 11 Income Tax Treaties 175
Ch. 12 Wealth Transfer Taxation 195
Index 211