1 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.