This two-volume treatise covers domestic taxation of foreign individuals and businesses that have income connected to the United States, as well as domestic taxation of foreign income earned by United States individuals and businesses.  Volume 1 analyzes ''outbound'' transactions, where United States individuals and businesses work and invest abroad, and it includes chapters on the foreign tax credit, the section 911 exclusion for United States citizens working abroad, and controlled foreign corporations. This volume also addresses limitations and safeguard regimes for outbound transactions. Volume 2 addresses ''inbound'' transactions, where foreign individuals work and invest in the United States, and it contains comprehensive chapters on residency classification rules, income sourcing rules, taxation of foreign persons, and dispositions of interests in United States real property. The volumes also provide a new and detailed discussion of the effect of international tax treaties on both inbound and outbound transactions.

International Taxation: Corporate and Individual (Tax and Estate Planning Series)

Postlewaite, Philip F.

Frantzen, Tamara L.

Foreign & International Law

West Group

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Books by Frantzen, Tamara L.

See the best price to sell, buy, or rent books by Frantzen, Tamara L.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

International Taxation: Corporate and Individual (Tax and Estate Planning Series)