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

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

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.

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

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

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.

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 Springer
Pages 516
Release 2000-06-22
Genre Business & Economics
ISBN

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

This book discusses basis principles (tax jurisdiction, source of income rules), U.S. taxation of foreign income (foreign tax credit, transfer pricing, anti-avoidance provisions governing foreign corporations, foreign sales corporations, foreign currency translation and transactions, tax treaties, planning of foreign operations) and U.S. taxation of foreign persons (foreign persons investing in the U.S. and foreign persons doing business in the U.S.).

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 28
Release 2006
Genre Aliens
ISBN 9780808014799

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

International Tax Handbook

International Tax Handbook
Title International Tax Handbook PDF eBook
Author
Publisher Bloomsbury Publishing
Pages 829
Release 2015-01-01
Genre Law
ISBN 1780436777

Download International Tax Handbook Book in PDF, Epub and Kindle

This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277

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 Robert J. Misey
Publisher
Pages 18
Release 2007-09-01
Genre Aliens
ISBN 9780808017882

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