International taxation /
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| Author / Creator: | Isenbergh, Joseph. |
|---|---|
| Edition: | 3rd ed. |
| Imprint: | New York : Foundation Press, 2010. |
| Description: | xvi, 289 pages : illustrations ; 24 cm. |
| Language: | English |
| Series: | Concepts and insights series Concepts and insights series. |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/7918084 |
MARC
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| 100 | 1 | |a Isenbergh, Joseph. |1 http://isni.org/isni/0000000117798256 |0 http://id.loc.gov/authorities/names/n90622690 |1 http://viaf.org/viaf/110797942 | |
| 245 | 1 | 0 | |a International taxation / |c by Joseph Isenbergh. |
| 250 | |a 3rd ed. | ||
| 260 | |a New York : |b Foundation Press, |c 2010. | ||
| 300 | |a xvi, 289 pages : |b illustrations ; |c 24 cm. | ||
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| 490 | 1 | |a Concepts and insights series | |
| 500 | |a Previous edition published: 2005. | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a U.S. taxation in the international setting -- Nationality and residence for taxation -- The source of income -- International transfer pricing -- U.S. taxation of foreign persons: passive investment income -- the meaning of a U.S. "trade or business" -- "Effectively connected" income -- Gains from sales of U.S. real property -- The branch profits tax -- Outbound taxation in overview -- The foreign tax credit: background and overview -- The foreign tax credit: creditable foreign taxes -- The credit limitation of section 904 -- The indirect foreign tax credit -- Grand overview of dividends from foreign corporations -- Controlled foreign corporations: subpart F -- Controlled foreign corporations: section 1248 -- Passive Foreign Investment Companies (PFICs) -- International corporate reorganizations -- U.S. citizens abroad -- Income tax incentives for exports -- Income tax treaties in overview -- Residence in income tax treaties -- Business profits: permanent establishments -- Compensation for personal services -- Interest, dividends, royalties, rents, and other gains -- The rise and fall of treaty tax shelters: sandwiches, conduits, and the treasury's response. | |
| 650 | 0 | |a Income tax |z United States |x Foreign income. |0 http://id.loc.gov/authorities/subjects/sh85064789 | |
| 650 | 0 | |a Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh85132851 | |
| 650 | 0 | |a Double taxation |z United States |v Treaties. |0 http://id.loc.gov/authorities/subjects/sh2008102384 | |
| 650 | 7 | |a Double taxation. |2 fast |0 http://id.worldcat.org/fast/00897116 | |
| 650 | 7 | |a Income tax |x Foreign income. |2 fast |0 http://id.worldcat.org/fast/00968739 | |
| 650 | 7 | |a Taxation |x Law and legislation. |2 fast |0 http://id.worldcat.org/fast/01143921 | |
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