Includes bibliographical references (pages 189-203) and index.
Contents
Introduction -- Jurisdiction to tax -- Sourcing income and deductions -- Taxation of non-residents : investment income -- Taxation of non-residents : business income -- Transfer pricing -- Taxation of residents : investment income -- Taxation of residents : business income -- The United States and the tax treaty network -- Tax competition, tax arbitrage, and the future of the international tax regime.
Summary
This book explains the international tax regime and how U.S. tax law plays in the international regime.
Local Note
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