International taxation in a nutshell
著者
書誌事項
International taxation in a nutshell
（Nutshell series）
West Pub., 1997
3rd ed
- : soft cover
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注記
Includes index
内容説明・目次
内容説明
Basic U.S. Jurisdictional Tax Principles: U.S. Activities of Foreign Taxpayers; Taxing Rules; Source Rules; Role of Income Tax Treaties; Introduction to U.S. Business Activity in Foreign Countries; Foreign Tax Credit; Intercompany Pricing; Controlled Foreign Corporations and Related Provision; Foreign Currency; International Tax-Free Transaction; Special Incentives and Disincentives; Foreign Sales Corporations; International Boycott and Foreign Bribery Provision; United States Transfer Tax Provisions: Estate and Gift Taxation for Resident and Nonresident Aliens.
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