TY  - BOOK
AU  - Postlewaite,Philip F.
AU  - Weiss,Mitchell B.
TI  - International taxation: corporate and individual 
SN  - 9781611638875 (hbk. : set)
AV  - KF6419 .P66 2016
PY  - 2016///]
CY  - Durham, North Carolina
PB  - Carolina Academic Press
KW  - International business enterprises
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Corporations, Foreign
KW  - Income tax
KW  - Foreign income
N1  - 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
ER  -