International aspects of the US taxation system. (2016)

• Record Type: Book
• Further Information: Note: Felix I. Lessambo.
• Authors: Lessambo, Felix I
• Contents: 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.
• Publisher Details: New York : Palgrave Macmillan
• Publication Date: 2016
• Extent: 1 online resource
• Subjects: 343.5248073; Finance; International business enterprises -- Taxation -- Law and legislation -- United States; Corporations, Foreign -- Taxation -- Law and legislation -- United States; Income tax -- United States -- Foreign income; Finance, Public; Tax accounting; BUSINESS & ECONOMICS -- International -- Taxation; Corporations, Foreign -- Taxation -- Law and legislation; Income tax -- Foreign income; International business enterprises -- Taxation -- Law and legislation; Internationales Steuerrecht; Steuersystem; USA; Business & Economics -- Taxation -- General; Taxation; Business & Economics -- Public Finance; Public finance; United States; Electronic books
• Languages: English
• ISBNs: 9781349949359; 1349949353
• Related ISBNs: 9781349949342; 1349949345
• Notes: Note: Includes bibliographical references and index.; Note: Online resource, title from PDF title page (EBSCO, viewed October 7, 2016).
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.