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）
West, Thomson Reuters, c2011
4th ed
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注記
Includes 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 guide students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, as well as those confronting U.S. individuals and entities seeking to derive income abroad. It covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.
Table of Contents
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