U.S. international taxation : cases and materials
著者
書誌事項
U.S. international taxation : cases and materials
(University casebook series)
Foundation Press, c2019
4th ed
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注記
Includes index
内容説明・目次
内容説明
In 2017, the U.S. adopted the most far reaching changes to its international tax laws since 1962. This updated edition reflects these changes and provides law teachers with a relatively simple, easy to use casebook to teach U.S. international taxation. The field is notoriously complex, more so, perhaps, than any other area of Federal tax law. The focus is on how the details of the tax law fit into a broader structure, which is described in the introduction. The book enables students to fit the particular issues they are working on into a larger context, to develop an intuition for where the problem areas may lie.
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