International Taxation: Corporate and Individual
by Philip F. Postlewaite
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Description
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 show more 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. This two-volume treatise is available only as a set. show lessTags
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2 Works 10 Members
Classifications
- Genres
- Nonfiction, Politics and Government, Business
- DDC/MDS
- 343.7305 — Society, government, & culture Law Military, defense, public property, public finance, tax, commerce (trade), industrial law North America United States
- LCC
- KF6445 .P67 — Law Law of the United States Law of the United States (Federal) Public finance National revenue Particular sources of revenue Taxation
Statistics
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- 7
- Popularity
- 2,311,658
- Languages
- English
- Media
- Paper
- ISBNs
- 11
