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International applications of U.S. income tax law inbound and outbound transactions /

Larkins, Ernest R.

International applications of U.S. income tax law inbound and outbound transactions / [electronic resource] : International applications of US income tax law Ernest R. Larkins. - Hoboken, N.J. : Wiley, c2004. - 1 online resource.

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.

9780471464495 9780471482819 (electronic bk.)


Income tax--Foreign income.--United States
Investments, Foreign--Taxation--Law and legislation--United States.
Noncitizens--Taxation--Law and legislation--United States.
Foreign tax credit--United States.
Double taxation--United States.

KF6419 / .L37 2004

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