International taxation / Bret Wells.

St. Paul : West Academic, [2022]

©2022

INTERNET

Fifth edition.

9781636597614 (electronic bk.)
1636597610 (electronic bk.)
9781636597744

1 online resource (492 pages) : illustrations

on1344337161
(WestAcademic_OCoLC)1344337161

This helpful study aid addresses the international taxation aspects of the U.S. tax system. In recent years, there has been an effort among the G-7 nations to better align their domestic tax laws. As a result, principles and enforcement mechanisms found in the U.S. tax system increasingly may resemble those of other nations. However, even though there may be similarities in the design of the tax laws of different nations, ultimately the study of international taxation represents a study of the laws of a particular nation. Thus, this book focuses on the study of U.S. taxation as applied to economic activity with an international element. The Fifth Edition is divided into three sections: common elements of international taxation for both inbound and outbound taxation, inbound U.S. taxation, and outbound U.S. taxation. Special attention is focused on base erosion and profit shifting strategies and the resulting complexity that has been added to the U.S. tax regime to address this phenomenon in the inbound and outbound context. This new offering is from the Concepts and Insights Series and is designed as recommended reading to complement casebook instruction.

Includes bibliographical references.

Print version record.

Revision of: Isenbergh, Joseph. International taxation. Fourth edition. St. Paul, MN : Foundation Press : West Academic Publishing, [2020] 9781684679249 (OCoLC)1141780237

Print version: Wells, Bret (Law teacher). International taxation. Fifth edition. St. Paul, MN : Foundation Press, [2022] 9781636597744 (OCoLC)1338687728

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