International Taxation in a Nutshell (Nutshell Series)

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International Taxation in a Nutshell (Nutshell Series) image
ISBN-10:

0314251243

ISBN-13:

9780314251244

Edition: 5
Released: Jan 01, 2000
Publisher: West Academic
Format: Paperback, 499 pages

Description:

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.

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