International applications of U.S. income tax law [electronic resource] : inbound and outbound transactions / Ernest R. Larkins.
Material type:
- 9780471464495
- 9780471482819 (electronic bk.)
- International applications of US income tax law
- KF6419 .L37 2004
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.
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