International Taxation In A Nutshell
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Author |
: Richard L. Doernberg |
Publisher |
: West Academic Publishing |
Total Pages |
: 628 |
Release |
: 2009 |
ISBN-10 |
: UCSC:32106019876561 |
ISBN-13 |
: |
Rating |
: 4/5 (61 Downloads) |
Synopsis International Taxation in a Nutshell by : Richard L. Doernberg
Offers a concise exposition of the United States tax laws involved in international business and investment transactions.
Author |
: Richard L. Doernberg |
Publisher |
: West Publishing Company |
Total Pages |
: 580 |
Release |
: 2001 |
ISBN-10 |
: STANFORD:36105061756206 |
ISBN-13 |
: |
Rating |
: 4/5 (06 Downloads) |
Synopsis International Taxation in a Nutshell by : Richard L. Doernberg
After an introduction to the fundamentals of U.S. international taxation, the U.S. activities of foreign taxpayers and the foreign activities of U.S. citizens and residents are addressed. Special U.S. international tax provisions creating incentives and disincentives for certain conducts or forms of business transactions are looked at and the effect of U.S. transfer taxes (estate, gift and generation-skipping tax) on both resident and nonresident aliens is dealt with.
Author |
: MINDY. HERZFELD |
Publisher |
: West Academic Publishing |
Total Pages |
: 0 |
Release |
: 2023-01-12 |
ISBN-10 |
: 1636590578 |
ISBN-13 |
: 9781636590578 |
Rating |
: 4/5 (78 Downloads) |
Synopsis International Taxation in a Nutshell by : MINDY. HERZFELD
This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been revised and updated with the most up-to-date discussion of recent regulatory guidance interpreting the significant changes to the U.S. international tax rules introduced by the 2017 tax act. It also includes a discussion of how the newly enacted U.S. book minimum tax interacts with the international tax rules. Referenced throughout are the global tax developments of recent years and how those rules and proposals interact with the U.S. international tax regime. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been impacted by U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences of cross-border flows. The author's career spans the academic and private sectors, and she has used her experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.
Author |
: Lynne Oats |
Publisher |
: Bloomsbury Publishing |
Total Pages |
: 709 |
Release |
: 2021-09-30 |
ISBN-10 |
: 9781526519573 |
ISBN-13 |
: 1526519577 |
Rating |
: 4/5 (73 Downloads) |
Synopsis Principles of International Taxation by : Lynne Oats
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.
Author |
: Jacob A. Frenkel |
Publisher |
: MIT Press |
Total Pages |
: 268 |
Release |
: 1991 |
ISBN-10 |
: 0262061430 |
ISBN-13 |
: 9780262061438 |
Rating |
: 4/5 (30 Downloads) |
Synopsis International Taxation in an Integrated World by : Jacob A. Frenkel
In this book the authors provide a new treatment of international taxation, one that focuses on the interactions between fiscal policies of sovereign nations and the magnitude and directions of international capital and goods flow in an integrated world economy.
Author |
: John Abrahamson |
Publisher |
: Kluwer Law International B.V. |
Total Pages |
: 448 |
Release |
: 2020-02-20 |
ISBN-10 |
: 9789403510958 |
ISBN-13 |
: 9403510951 |
Rating |
: 4/5 (58 Downloads) |
Synopsis International Taxation of Banking by : John Abrahamson
Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Author |
: Karen C. Burke |
Publisher |
: West Publishing Company |
Total Pages |
: 0 |
Release |
: 1999 |
ISBN-10 |
: 0314230467 |
ISBN-13 |
: 9780314230461 |
Rating |
: 4/5 (67 Downloads) |
Synopsis Federal Income Taxation of Partners and Partnerships in a Nutshell by : Karen C. Burke
Common Law and Equitable Remedies for Breach of Contract; Expectation Damages; Restitution; Reliance Damages; Specific Performance; Contracts for the Sale of Goods: Buyers' and Sellers' Remedies Under Article II of the UCC; Remedies Available to Buyer When He Has Not Accepted the Goods; Remedies Available to Buyer After He Has Accepted the Goods, Including Remedies for Breach of Warranty; Remedies Available to Seller When Buyer Defaults and Has Not Accepted the Goods; Remedies Available to Seller After Buyer has Accepted the Goods; Contractual Control Over Remedy; Liquidated Damages Clauses; Contractual Modification or Limitation of Remedy Under UCC 2-719; Remedies for Mistake and Unconscionability; Mistake in the Formation of an Agreement -- The Recission and Restitution Remedies; Mistake in Integration or Expression The Reformation Remedy: Mistake in Performance of an Obligation The Restitution Remedy; Unconscionability.
Author |
: Yariv Brauner |
Publisher |
: Edward Elgar Publishing |
Total Pages |
: 416 |
Release |
: 2020-12-25 |
ISBN-10 |
: 9781788975377 |
ISBN-13 |
: 1788975375 |
Rating |
: 4/5 (77 Downloads) |
Synopsis Research Handbook on International Taxation by : Yariv Brauner
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Author |
: Robert Meldman |
Publisher |
: Springer |
Total Pages |
: 408 |
Release |
: 1997 |
ISBN-10 |
: STANFORD:36105062261552 |
ISBN-13 |
: |
Rating |
: 4/5 (52 Downloads) |
Synopsis A Practical Guide to U. S. Taxation of International Transactions by : Robert Meldman
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.
Author |
: John K. McNulty |
Publisher |
: |
Total Pages |
: 596 |
Release |
: 1988 |
ISBN-10 |
: STANFORD:36105044611817 |
ISBN-13 |
: |
Rating |
: 4/5 (17 Downloads) |
Synopsis Federal Income Taxation of Individuals in a Nutshell by : John K. McNulty
Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.