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After an introduction to the fundamentals of U.S. international taxation, the U.S. activities of foreign taxpayers and the foreign activities of U.S. citizens and residents are addressed. Special U.S. international tax provisions creating incentives and disincentives for certain conducts or forms of business transactions are looked at and the effect of U.S. transfer taxes (estate, gift and generation-skipping tax) on both resident and nonresident aliens is dealt with.
Zakup książki
International Taxation in a Nutshell, Richard L. Doernberg
- Język
- Rok wydania
- 2001
- Oprawa
- (miękka)
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- Tytuł
- International Taxation in a Nutshell
- Język
- angielski
- Autorzy
- Richard L. Doernberg
- Wydawca
- West Publishing Company
- Rok wydania
- 2001
- Oprawa
- miękka
- Liczba stron
- 580
- Seria
- Tagi
- Biznes, Tematy prawne
- Ocena
- 4 z 5
- Opis
- After an introduction to the fundamentals of U.S. international taxation, the U.S. activities of foreign taxpayers and the foreign activities of U.S. citizens and residents are addressed. Special U.S. international tax provisions creating incentives and disincentives for certain conducts or forms of business transactions are looked at and the effect of U.S. transfer taxes (estate, gift and generation-skipping tax) on both resident and nonresident aliens is dealt with.