RecordNumber
5240
Author
Larkins, Ernest R(Ernest Radford)
Title
International applications of U.S. income tax law inbound and outbound transactions
SubTitle
inbound and outbound transactions
Author Statement
Ernest R. Larkins.International applications of US income tax law
Publication
Wiley
Publication Year
c2004
Collation
xiv, 440 p. 24 cm
Notes
Includes bibliographical references and index , Policy and overview -- Jurisdiction to tax -- Income tax treaties -- Source of income -- Allocation and apportionment -- Foreign persons -- Nonbusiness income -- Business income -- Real property gains -- Branch taxes -- Foreign tax credit -- Controlled foreign corporations -- Other antideferral provisions -- Expert incentives -- U.S. individuals abroad -- Transfer prices -- Asset transfers.
Subject
Income tax , Investments, Foreign , Aliens , Foreign tax credit , Double taxation
Main class
343.7305/248