Taxation of international transactions

Author: Charles H. Gustafson
Publisher: West Group
ISBN: 9780314149305
Format: PDF, Docs
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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.

State and Local Taxation

Author: Jerome R. Hellerstein
Publisher: West Group
ISBN: 9780314153760
Format: PDF, ePub, Docs
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This law school casebook contains the most recent cases dealing with such issues as jurisdiction to tax out-of-state corporations, taxation of electric-power generating capacity and contaminated property, use tax collection responsibilities, and multiple and discriminatory taxation of nonresidents. In addition, this edition focuses on the rapidly expanding issues raised by state taxation of electronic commerce. It also includes the latest U.S. Supreme Court cases of general significance, as well as a section devoted to fundamental sales tax reform reflected in the states? Streamlined Sales Tax Project.

Selected Sections on United States International Taxation

Author: DANIEL J. LATHROPE
Publisher: Foundation Press
ISBN: 9781640208223
Format: PDF, Mobi
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This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2018 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains all relevant changes made by the Tax Cuts and Jobs Act (Pub. L. No. 115-97), changes to IRS regulations since 2017, and the inflation-adjusted items for 2018 are included (Revenue Procedure 2018-18 and Revenue Procedure 2017-58).

International Taxation in a Nutshell

Author: Richard Doernberg
Publisher: West Academic Publishing
ISBN: 9781628105551
Format: PDF, ePub, Mobi
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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, including the most recent developments.

Sales Leases and Electronic Commerce

Author: John Edward Murray (Jr.)
Publisher: West Academic Publishing
ISBN: 9780314282859
Format: PDF, ePub, Docs
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The fourth edition continues the goal of earlier editions: providing the most current and comprehensive treatment of the modern law of sales and leases in national and international transactions. The new edition includes important new cases to elaborate the continuing development of critical provisions of that law, and to elucidate new case law trends. The official withdrawal of proposed amendments to UCC Articles 2 and 2A provided room for these important cases without a significant increase in the size of the volume. While continuing to emphasize any significant differences between Articles 2 and 2A, the new edition eliminates separate coverage of Article 2A where its provisions replicate Article 2. At the same time, the important distinction between true leases and secured transactions disguised as leases not only continues but is emphasized in new case and text material. Among other current developments, the fourth edition recognizes the Supreme Court's important elaboration of the Federal Arbitration Act and its effect on the holdings and rationales of state courts in adjudicating claims of unconscionable arbitration agreements. The unique CISG coverage of prior editions has been updated, along with the text material throughout the volume, to provide the most current dimensions of sales law.

International Income Taxation Code and Regulations Selected Sections 2018 2019 Edition

Author: Robert J. Peroni
Publisher: Cch
ISBN: 9780808050131
Format: PDF, Docs
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Compiled by a team of distinguished law professors, the 2018-2019 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4 x 10 format with new larger type fonts for enhanced readability.

Partnership Taxation

Author: George K. Yin
Publisher: Wolters Kluwer Law & Business
ISBN: 1454879599
Format: PDF, Kindle
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Partnership Taxation, Third Edition is a concise, tightly-edited casebook, written by Distinguished Professor of Law and Taxation George K. Yin, and Richard B. Stephens Eminent Scholar in Taxation at the University of Florida Levin College of Law Karen C. Burke, that focuses on core principles and policies so that students can learn the major patterns and themes of partnership taxation. Key Features of the New Edition: • Economic substance doctrine guidance and partnership audit rules enacted in 2015 • Proposed regulations implementing section 704(c)(1)(C) for contributed built-in loss property • Final regulations under section 706 when partners’ interests vary during the year • Proposed regulations under sections 707 and 752 on disguised sales, fee waivers, and sharing of partnership liabilities • Proposed regulations under section 751(b) addressing shifts in ordinary income

Practical Guide to U S Taxation of International Transactions 11th Edition

Author: Michael S. Schadewald
Publisher:
ISBN: 9780808050247
Format: PDF, Kindle
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Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.