• 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