Autorzy | |
Wydawnictwo | Aspen Publishing |
Data wydania | 28/12/2021 |
Wydanie | 7 |
Forma publikacji | eBook: Reflowable eTextbook (ePub) |
Język | angielski |
ISBN | 9781543827248 |
Kategorie | Podatki, Prawo podatkowe |
The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the U.S. and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the United States in taxing American or foreign individuals and corporations as they invest, work, or carry on a trade or business in the U.S. or abroad. Throughout the book, the authors incorporate references not only to the Internal Revenue Code provisions under discussion, but also to relevant Treasury Regulations, other administrative material, and important cases that have arisen. For tax practitioners, tax professors, and students both within and outside the U.S., and others seeking a structural framework in which an international tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
The 7th Edition focuses on:
Professors and students will benefit from:
Aspen Treatise for Introduction To United States International Taxation