International taxation in a nutshell / Mindy Herzfeld (Professor of Law, University of Florida, Levin College of Law), Richard L. Doernberg (K.H. Gyr Professor of Law Emeritus, Emory University School of Law).

St. Paul, MN : West Academic Publishing, [2018]

©2018

KF6419 .D64 2018

Eleventh edition.

International taxation

9781640209053
1640209050

XLVII, 606 pages ; 19 cm.

(OCoLC)1050442736

"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 extensively revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, as well as global tax changes brought about by the OECD’s project on cross-border tax avoidance. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent 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 that impact cross-border flows. The authors’ careers span both the academic and private sectors, and they have used their experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts."--Publisher website.

Includes index.

Revision of: Doernberg, Richard L. International taxation in a nutshell. 10th ed. St. Paul, Minn. : West, ©2016 1634604350 (OCoLC)933441973

Onsite Print Resources
Shared Records
All Resources