International taxation in a nutshell / Mindy Herzfeld, Professor of Tax Practice, University of Florida, Levin College of Law.
2023
INTERNET
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Author
Title
International taxation in a nutshell / Mindy Herzfeld, Professor of Tax Practice, University of Florida, Levin College of Law.
Published
Eagan, MN : West Academic Publishing, [2023]
Copyright
©2023
Call Number
INTERNET
Edition
Thirteenth edition.
ISBN
9781685618063 (electronic bk.)
1685618065 (electronic bk.)
9781636590578
1636590578
1685618065 (electronic bk.)
9781636590578
1636590578
Description
1 online resource.
System Control No.
on1356143453
(WestAcademic_OCoLC)1356143453
(WestAcademic_OCoLC)1356143453
Summary
"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been revised and updated with the most up-to-date discussion of recent regulatory guidance interpreting the significant changes to the U.S. international tax rules introduced by the 2017 tax act. It also includes a discussion of how the newly enacted U.S. book minimum tax interacts with the international tax rules. Referenced throughout are the global tax developments of recent years and how those rules and proposals interact with the U.S. international tax regime. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been impacted by U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences of cross-border flows. The author's career spans the academic and private sectors, and she has used her experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts." -- Publisher.
Note
Includes index.
Source of Description
Online resource (West Academic, January 6, 2023)
Series
Other Editions
Revision of: Herzfeld, Mindy. International taxation in a nutshell. Twelfth edition. St. Paul, MN : West Academic Publishing, [2020] 9781684678495 (OCoLC)1128179974
Available in Other Form
Print version: Herzfeld, Mindy. International taxation in a nutshell. Thirteenth edition. Eagan, MN : West Academic Publishing, [2023] 1636590578 (OCoLC)1347695277
Record Appears in
Table of Contents
Introduction
Basic U.S. jurisdictional tax principles
Source rules
Taxing rules for non-U.S. persons
The role of income tax treaties
Filing, withholding, and reporting requirements
Introduction to U.S. business activity in foreign countries
Introduction to the foreign tax credit
Taxation of U.S. persons' foreign income earned in corporate form
Limitations on the foreign tax credit and the indirect credit
Intercompany pricing
Foreign currency
International tax-free transactions
Tax arbitrage and an evolving global tax landscape
Tax and trade and foreign policy.
Basic U.S. jurisdictional tax principles
Source rules
Taxing rules for non-U.S. persons
The role of income tax treaties
Filing, withholding, and reporting requirements
Introduction to U.S. business activity in foreign countries
Introduction to the foreign tax credit
Taxation of U.S. persons' foreign income earned in corporate form
Limitations on the foreign tax credit and the indirect credit
Intercompany pricing
Foreign currency
International tax-free transactions
Tax arbitrage and an evolving global tax landscape
Tax and trade and foreign policy.