This book is intended to serve as an introduction to the U.S. law of international taxation. It is a primer aimed at law students, foreign lawyers or scholars, U.S. lawyers seeking an introduction to the area or a refresher, and others who might benefit from an overview of the U.S. tax laws governing international trade and investment. The book attempts to summarize the law, offering some attention to the purposes of the various legal rules. However, it is beyond the scope of the book to offer a critical evaluation of the provisions summarized. 
Frequent references are made to both the Code and the Regulations. There are some citations to caselaw and administrative rulings where they help illustrate the subject matter. However, the book is not a treatise, and so there is no attempt to treat comprehensively the caselaw and rulings.

International Taxation : In a Nutshell (Nutshell Series) (4th Ed)

Business & Money

Richard L. Doernberg

Accounting

West Publishing Company

This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.

International Taxation in a Nutshell (Nutshells)

Tax Law

West Academic Publishing

This Nutshell provides the fundamentals of U.S. international taxation. Addresses the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. citizens and residents, focusing on the U.S. foreign tax credit. Special U.S. international tax provisions creating incentives or disincentives for certain conduct or forms of business transactions are featured. Also discusses U.S. transfer taxes such as estate, gift, and generation-skipping tax on both resident and nonresident aliens.

International taxation in a nutshell (West nutshell series)

West Pub. Co.

Book by Abrams, Doernberg, Richard L., Abrams, Howard E., Doernberg

Federal Corporate Taxation (University Textbook Series)

Howard E. Abrams

Foundation Pr

Find complete, updated coverage of the recent changes in corporate taxation: the debt/equity limitations "non-qualified preferred stock" in corporate formations and reorganizations; anti-abuse redemption provisions covering stock options and sales between related corporations; Anti-Morris Trust changes to tax-free spin-offs; elective classification "check-the-box" regulations; liberalization of Subchapter S shareholder restrictions; and changes to the timing of Subchapter S distributions.

Federal Corporate Taxation

Rules & Procedures

Foundation Press

`Electronic commerce' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. It is expanding. It has major implications for all facets of society. But tax authorities have questioned whether existing tax principles and rules are equipped to deal with the challenges of conducting business in cyberspace. Electronic Commerce and International Taxation examines the implications of the growth of electronic commerce for domestic and international tax systems, concentrating on the conduct of electronic commerce over the Internet. It covers a wide array of activities, focusing on basic rules and policy choices. The book looks at existing tax principles, how they might apply to hypothetical transactions involving electronic commerce, and possible alternative approaches. Coverage includes the basic principles that govern income and value added taxes, an overview of the technological changes that have brought about electronic commerce, a concise explanation of how and what happens when electronic commerce is conducted, an examination of the ways in which businesses are using the new technology in conducting their everyday activities, a discussion of the application of existing tax principles to electronic commerce, an exploration of questions and problems raised by applying tax rules that evolved before electronic commerce to transactions that were then unimaginable, and observations and suggestions for a variety of approaches to international tax problems resulting from electronic commerce and the associated benefits and problems. Because the implications of electronic commerce vary from industry to industry, Electronic Commerce and International Taxation focuses on the broad issues that span all industries. The information provided will keep tax attorneys, accountants, corporate counsel, policymakers, and academics in the field of tax law abreast of the issues posed by this hot topic and their many potential implications. This unique resource is an important part of becoming conversant in the language of a changing world.

Electronic Commerce and International Taxation

Economics

Springer

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