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.

For each of the member countries of the European Union, as well of some of their key trading partners, this guide provides systematic information on the following subjects: the organization of the tax administration; the outline of the tax system; legal guidelines for tax auditing, accounting obligations and changing the atmosphere of audits; audit strategy, auditing policy and the audit process; international issues.

Second edition of a practical guide to using tax audits to detect concealed income in the most common trades in cash based economies. Based on methods used widely in the Indo-Pakistan sub-continent, it is also useful in other developing countries with cash based economies.

Praise for Auditor's Guide to Information Systems Auditing "Auditor's Guide to Information Systems Auditing is the most comprehensive book about auditing that I have ever seen. There is something in this book for everyone. New auditors will find this book to be their bible-reading it will enable them to learn what the role of auditors really is and will convey to them what they must know, understand, and look for when performing audits. For experiencedauditors, this book will serve as a reality check to determine whether they are examining the right issues and whether they are being sufficiently comprehensive in their focus. Richard Cascarino has done a superb job." —E. Eugene Schultz, PhD, CISSP, CISM Chief Technology Officer and Chief Information Security Officer, High Tower Software A step-by-step guide tosuccessful implementation and control of information systems More and more, auditors are being called upon to assess the risks and evaluate the controls over computer information systems in all types of organizations. However, many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Auditor's Guide to Information Systems Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. With a complimentary student'sversion of the IDEA Data Analysis Software CD, Auditor's Guide to Information Systems Auditing empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.

Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues.