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International taxation in a nutshell

Herzfeld, Mindy author

Publication Details Click to collapse Cite/Export

  • Creator Mindy Herzfeld (professor of tax practice, University of Florida, Levin College of Law)
  • Other Title
    • International taxation
  • Format Books
  • Publication
    • Twelfth edition
    • St. Paul, MN : West Academic Publishing, [2020]
    • ©2020
  • Series
  • Physical Details
    • lii, 607 pages ; 19 cm
  • ISBNs 1684673461, 9781684673469
  • OCLC on1120693091

Notes

  • Includes index.

Contents

  • Basic U.S. jurisdictional tax principles -- Source rules -- Taxing rules for non-U.S. persons -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Introduction to U.S. business activity in foreign countries -- Introduction to the foreign tax credit -- Taxation of U.S. persons' foreign income earned in corporate form -- Limitations on the foreign tax credit and the indirect credit -- Intercompany pricing -- Foreign currency -- International tax-free transactions -- Tax arbitrage and an evolving global tax landscape -- Tax and trade and foreign policy
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