Practical Guide to U.S. Taxation of International Transactions (11th Edition)
Topics and Content
The book is organized into four parts:PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOMEOverview of U.S. Taxation of International TransactionsTax JurisdictionSource of Income RulesPART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERSForeign Tax CreditDeemed Paid Foreign Tax CreditAnti-Deferral ProvisionsForeign Currency Translation and TransactionsExport BenefitsPlanning for Foreign OperationsState Taxation of Foreign OperationsPART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERSForeign Persons Investing in the United StatesForeign Persons Doing Business in the United StatesPlanning for Foreign-Owned U.S. OperationsPART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERSTransfer PricingIncome Tax TreatiesCross-Border Transfers and ReorganizationsInternational Tax Practice and ProcedureAppendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty.