Practical Guide to U.S. Taxation of International Transactions (12th Edition)

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PGUSTI-5310
Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws.

Authors: Michael S. Schadewald, Robert J. Misey

Provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice.

An indispensable reference guide for all those involved in U.S. taxation of cross-border transactions.

The book is written primarily as a desk reference for tax practitioners and is organized into four parts:

PART I: BASIC PRINCIPLES OF U.S. TAXATION OF INTERNATIONAL INCOME

  • Overview of U.S. Taxation of International Transactions
  • Tax Jurisdiction
  • Source of Income Rules

PART II: TAXATION OF FOREIGN ACTIVITIES OF U.S. TAXPAYERS

  • Foreign Tax Credit
  • Deemed Paid Foreign Tax Credit
  • Anti-Deferral Provisions
  • Foreign Currency Translation and Transactions
  • Export Benefits
  • Planning for Foreign Operations
  • State Taxation of Foreign Operations

PART III: TAXATION OF U.S. ACTIVITIES OF FOREIGN TAXPAYERS

  • Foreign Persons Investing in the United States
  • Foreign Persons Doing Business in the United States
  • Planning for Foreign-Owned U.S. Operations

PART IV: TAXATION ISSUES IMPACTING BOTH U.S. AND FOREIGN TAXPAYERS

  • Transfer Pricing
  • Income Tax Treaties
  • Cross-Border Transfers and Reorganizations
  • International Tax Practice and Procedure

Appendices provide reproductions of applicable IRS forms and publications, as well as the latest U.S. Model Income Tax Treaty.

8/28/2020       688 pages       9780808055310

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UpdatesN/A
FormatBook
ISBN9780808055310
Publication DateJul 31, 2020