International Taxation in a Nutshell

Autor*innen

• Richard L. Doernberg

Parameter

• 580 Seiten
• 21 Lesestunden

• Juristische Literatur
• Recht

Mehr zum Buch

After an introduction to the fundamentals of U.S. international taxation, the U.S. activities of foreign taxpayers and the foreign activities of U.S. citizens and residents are addressed. Special U.S. international tax provisions creating incentives and disincentives for certain conducts or forms of business transactions are looked at and the effect of U.S. transfer taxes (estate, gift and generation-skipping tax) on both resident and nonresident aliens is dealt with.

• Sprache: Englisch
• Erscheinungsdatum: 2001
• Einband: Paperback