Practical Guide to U.S. Taxation of International Transactions (13th)

Practical Guide to U.S. Taxation of International Transactions (13th)
Title Practical Guide to U.S. Taxation of International Transactions (13th) PDF eBook
Author Michael Schadewald
Publisher
Pages 920
Release 2022-08-14
Genre
ISBN 9780808058441

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Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.

A Practical Guide to U. S. Taxation of International Transactions

A Practical Guide to U. S. Taxation of International Transactions
Title A Practical Guide to U. S. Taxation of International Transactions PDF eBook
Author Robert Meldman
Publisher Springer
Pages 408
Release 1997
Genre Business & Economics
ISBN

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Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US taxes the foreign activities of domestic corporations, US citizens and other US persons. Includes chapters on the foreign tax credit, the deemed paid foreign tax credit, transfer pricing, controlled foreign corporations, foreign sales corporations and income tax treaties. Describes how the US taxes the US activities of foreign corporations, non-resident alien individuals, and other foreign persons.

Practical Guide to U.S. Taxation of International Transactions

Practical Guide to U.S. Taxation of International Transactions
Title Practical Guide to U.S. Taxation of International Transactions PDF eBook
Author Michael S. Schadewald
Publisher
Pages 0
Release 2015
Genre Business & Economics
ISBN 9780808040842

Download Practical Guide to U.S. Taxation of International Transactions Book in PDF, Epub and Kindle

Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.

Federal Taxation Practice and Procedure

Federal Taxation Practice and Procedure
Title Federal Taxation Practice and Procedure PDF eBook
Author Robert J. Misey
Publisher
Pages 1000
Release 2019-08-22
Genre
ISBN 9780808052517

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A Practical Guide to U.S. Taxation of International Transactions

A Practical Guide to U.S. Taxation of International Transactions
Title A Practical Guide to U.S. Taxation of International Transactions PDF eBook
Author Robert E. Meldman
Publisher CCH Incorporated
Pages 388
Release 1997
Genre Aliens
ISBN 9780808001713

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Sweeping changes, including those enacted in the United States Taxpayer Relief Act of 1997, have altered the international tax landscape. Tax practitioners & others in the field need a way to inform themselves about these major new developments. A Practical Guide to U.S. Taxation of International Transactions provides the reader with a practical command of the basic concepts & issues surrounding U.S. taxation of international transactions. The book emphasizes those areas of international taxation generally deemed essential to tax practitioners. This new edition has been completely updated to reflect the most recent changes in the field. Written by two experienced tax practitioners, A Practical Guide to U.S. Taxation of International Transactions is an indispensable reference guide for tax practitioners & all those involved in international taxation issues.

Human Rights, State Compliance, and Social Change

Human Rights, State Compliance, and Social Change
Title Human Rights, State Compliance, and Social Change PDF eBook
Author Ryan Goodman
Publisher Cambridge University Press
Pages 365
Release 2011-11-14
Genre Political Science
ISBN 1139504223

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National Human Rights Institutions (NHRIs) – human rights commissions and ombudsmen – have gained recognition as a possible missing link in the transmission and implementation of international human rights norms at the domestic level. They are also increasingly accepted as important participants in global and regional forums where international norms are produced. By collecting innovative work from experts spanning international law, political science, sociology and human rights practice, this book critically examines the significance of this relatively new class of organizations. It focuses, in particular, on the prospects of these institutions to effectuate state compliance and social change. Consideration is given to the role of NHRIs in delegitimizing – though sometimes legitimizing – governments' poor human rights records and in mobilizing – though sometimes demobilizing – civil society actors. The volume underscores the broader implications of such cross-cutting research for scholarship and practice in the fields of human rights and global affairs in general.

Textbook on International Human Rights

Textbook on International Human Rights
Title Textbook on International Human Rights PDF eBook
Author Rhona K. M. Smith
Publisher Oxford University Press
Pages 447
Release 2016
Genre Law
ISBN 0198746210

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Global in coverage, 'Textbook on International Human Rights' provides a wide-ranging introduction for law students new to the study of the subject. It considers historical factors, the work of the UN, regional systems, and a variety of substantive rights.