International taxation :

Postlewaite, Philip F., 1945-

International taxation : corporate and individual / Philip F. Postlewaite, Professor of Law and Director of the Graduate Tax Program, Northwestern University Pritzker School of Law; Mitchell B. Weiss, Adjunct Professor of Law, Northwestern University Pritzker School of Law. - Tenth edition. - 2 volumes : illustrations ; 27 cm

volume 1. Outbound. -- Residency -- Source rules -- Section 911 exclusion : taxation of United States individuals working abroad -- Export sales -- Tax treaties -- Foreign tax credit -- Controlled foreign corporations -- Passive foreign investment companies and other anti-deferral measures -- Section 367 : outbound transfers of property -- Section 482 : international transactions among related parties : outbound -- International partnerships and partners : outbound considerations -- volume 2. Inbound. -- Non-residency -- Tax treaties : an overview -- Tax treaties and business income -- Tax treaties and passive income -- Source rules -- Trade or business status -- Taxation of foreign persons -- Dispositions of investments in United States real property -- Section 367 : inbound transfers of property -- Section 482 : international transactions among related parties : inbound -- International partnerships and partners : inbound considerations.

9781611638875 (hbk. : set)

2016952708


International business enterprises--Taxation--Law and legislation--United States.
Corporations, Foreign--Taxation--Law and legislation--United States.
Income tax--Foreign income.--United States

KF6419 / .P66 2016