A Practical Guide to U.S. Taxation of International Transactions

Sweeping changes, including those enacted in the United States Taxpayer Relief Act of 1997, have altered the international tax landscape. Tax practitioners and others in the field need a way to inform themselves about these major new developments. A Practical Guide to U.S. Taxation of International Transactions provides the reader with a practical command of the basic concepts and issues surrounding U.S. taxation of international transactions. The book emphasizes those areas of international taxation generally deemed essential to tax practitioners. This new edition has been completely updated to reflect the most recent changes in the field. Written by two experienced tax practitioners, A Practical Guide to U.S. Taxation of International Transactions is an indispensable reference guide for tax practitioners and all those involved in international taxation issues.