Taxation of international transactions : materials, text and problems
著者
書誌事項
Taxation of international transactions : materials, text and problems
（American casebook series）
Thomson/West, c2006
3rd ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions. Textual discussion, cases, rulings and problems, guides students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, and U.S. individuals and entities seeking to derive income abroad. Covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.
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