상세정보

by Richard L. Doernberg

상세정보
자료유형	단행본
서명/저자사항	International taxation in a nutshell / by Richard L. Doernberg.
개인저자	Doernberg, Richard L.
판사항	7th ed.
발행사항	St. Paul, MN : Thomson/West, c2007.
형태사항	lxiii, 542 p. ; 19 cm.
총서사항	West nutshell series
책등표제	International taxation
ISBN	0314163107 9780314163103
일반주기	Includes index.
내용주기	Part I: Overview of fundamental concepts: Introduction -- Basic U.S. jurisdictional tax principles -- Source rules -- Part II: U.S. activities of foreign taxpayers: Taxing rules -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Part III: Foreign activities of U.S. taxpayers: Introduction to U.S. business activity in foreign countries -- The foreign tax credit -- Intercompany pricing -- Controlled foreign corporations and related provisions -- Foreign currency -- International tax-free transactions -- Tax arbitrage and economic substance -- International boycott and foreign bribery provisions.
주제명(지명)	Verenigde Staten. -- gtt
일반주제명	Income tax -- United States -- Foreign income. Investments, Foreign -- Taxation -- Law and legislation -- United States. Corporations, Foreign -- Taxation -- Law and legislation -- United States. Aliens -- Taxation -- Law and legislation -- United States. Internationaal belastingrecht.
분류기호	343.73052
언어	영어