International Aspects of the US Taxation System
Autor Felix I. Lessamboen Limba Engleză Hardback – 29 sep 2016
This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.
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Specificații
ISBN-13: 9781349949342
ISBN-10: 1349949345
Pagini: 356
Ilustrații: XXIII, 378 p. 20 illus., 10 illus. in color.
Dimensiuni: 148 x 210 x 26 mm
Greutate: 0.59 kg
Ediția:1st ed. 2016
Editura: Palgrave Macmillan US
Colecția Palgrave Macmillan
Locul publicării:New York, United States
ISBN-10: 1349949345
Pagini: 356
Ilustrații: XXIII, 378 p. 20 illus., 10 illus. in color.
Dimensiuni: 148 x 210 x 26 mm
Greutate: 0.59 kg
Ediția:1st ed. 2016
Editura: Palgrave Macmillan US
Colecția Palgrave Macmillan
Locul publicării:New York, United States
Cuprins
1 Overview.- 2 The Underlying Principles of the US Tax System.- 3 US Inbound taxation.- 4 The Split of Tax Jurisdiction: The Source Rules.- 5 The US Taxing Regime of Foreign Taxpayers.- 6 The Branch Profits Tax.- 7 Foreign Investment in Real Property Transaction Act.- 8 The Taxation of Foreign Sovereign in the United States.- 9 The International Tax Treaty Rules.- 10 Foreign Account Tax Compliance Act.- 11 Taxation Regime of Expatriates and Corporate Inversion.- 12 The Investments of US Individuals or Corporations Abroad.- 13 The US Foreign Tax Credit Regime.- 14 The Subpart F Regime.- 15 Taxation of Derivatives.- 16 The Taxation of Foreign Currency.- 17 Domestic International Sales Corporation.- 18 International Outbound Transactions.- 19 Cross-Border Tax Arbitrage.- 20 Base Erosion and Profit Shifting.
Notă biografică
Felix I. Lessambo is Adjunct Associate Professor at the Peter J. Tobin College of Business at St. John's University, USA. He practiced in international tax and alternative investment management groups where he structured and advised on hedge funds and private equity cross-border transactions. He is the author of several books in finance, including The International Banking System, The International Corporate Governance System, and International Financial Institutions and Their Challenges.
Textul de pe ultima copertă
This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.
Caracteristici
Provides real illustrations of complex US tax policies Details inbound and outbound taxes separately Ideal for practitioners specializing in a particular area