Practical Guide to U.S. Taxation of International Transactions (7th Edition)Topics and Contents |
| PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME |
| Overview Of U.S. Taxation Of International Transactions |
| Tax Jurisdiction |
| Source Of Income Rules |
| PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS |
| Foreign Tax Credit |
| Deemed Paid Foreign Tax Credit |
| Anti-Deferral Provisions |
| Foreign Currency Translation And Transactions |
| Export Benefits |
| Planning For Foreign Operations |
| State Taxation Of Foreign Operations |
| PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS |
| Foreign Persons Investing In The United States |
| Foreign Persons Doing Business In The United States |
| Planning For Foreign-Owned U.S. Operations |
| PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS |
| Transfer Pricing |
| Income Tax Treaties |
| Cross-Border Transfers And Reorganizations |
| International Tax Practice And Procedure |