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000761552 019__ $$a959951505$$a960087383$$a961008104
000761552 020__ $$a9781349949359$$q(electronic book)
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000761552 1001_ $$aLessambo, Felix I.,$$eauthor.
000761552 24510 $$aInternational aspects of the US taxation system /$$cFelix I. Lessambo.
000761552 264_1 $$aNew York :$$bPalgrave Macmillan,$$c2016.
000761552 300__ $$a1 online resource
000761552 336__ $$atext$$btxt$$2rdacontent
000761552 337__ $$acomputer$$bc$$2rdamedia
000761552 338__ $$aonline resource$$bcr$$2rdacarrier
000761552 504__ $$aIncludes bibliographical references and index.
000761552 5050_ $$a1 Overview -- 2 The Underlying Principles of the US Tax System -- 3 US Inbound taxation -- 4 The Split of Tax Jurisdiction: The Source Rules -- 5 The US Taxing Regime of Foreign Taxpayers -- 6 The Branch Profits Tax -- 7 Foreign Investment in Real Property Transaction Act -- 8 The Taxation of Foreign Sovereign in the United States -- 9 The International Tax Treaty Rules -- 10 Foreign Account Tax Compliance Act -- 11 Taxation Regime of Expatriates and Corporate Inversion -- 12 The Investments of US Individuals or Corporations Abroad -- 13 The US Foreign Tax Credit Regime -- 14 The Subpart F Regime -- 15 Taxation of Derivatives -- 16 The Taxation of Foreign Currency -- 17 Domestic International Sales Corporation -- 18 International Outbound Transactions -- 19 Cross-Border Tax Arbitrage -- 20 Base Erosion and Profit Shifting.
000761552 506__ $$aAccess limited to authorized users.
000761552 520__ $$aThis book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.
000761552 588__ $$aOnline resource, title from PDF title page (viewed October 7, 2016)
000761552 650_0 $$aInternational business enterprises$$xTaxation$$xLaw and legislation$$zUnited States.
000761552 650_0 $$aCorporations, Foreign$$xTaxation$$xLaw and legislation$$zUnited States.
000761552 650_0 $$aIncome tax$$zUnited States$$xForeign income.
000761552 77608 $$iPrint version:$$tInternational Aspects of the Us Taxation System.$$d[Place of publication not identified] : Palgrave Macmillan 2016$$z9781349949342$$w(OCoLC)945949225
000761552 852__ $$bebk
000761552 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1057/978-1-349-94935-9$$zOnline Access$$91397441.1
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000761552 980__ $$aBIB
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