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Taxation of International Transactions : Materials, Text, and Problems

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ISBN-10:

0314251340

ISBN-13:

9780314251343

Author(s): Peroni, Robert J.; Pugh, Richard Crawford
Edition: 2
Released: Jul 31, 2001
Publisher: West Group
Format: Hardcover, 1280 pages
Related ISBN: 9780314168023
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Description:

Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions. Textual discussion, cases, rulings and problems, guides students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, and U.S. individuals and entities seeking to derive income abroad. Covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.

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