International aspects of the US taxation system / Felix I. Lessambo.

This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the mo...

Full description

Saved in:
Bibliographic Details
Online Access: Full Text (via Springer)
Main Author: Lessambo, Felix I. (Author)
Format: Electronic eBook
Language:English
Published: New York : Palgrave Macmillan, 2016.
Subjects:

MARC

LEADER 00000cam a2200000 i 4500
001 b8903227
006 m o d
007 cr |||||||||||
008 161003s2016 nyu ob 001 0 eng d
005 20240418151620.1
015 |a GBB8L6464  |2 bnb 
016 7 |a 019126897  |2 Uk 
019 |a 959951505  |a 960087383  |a 961008104  |a 961872361  |a 962725829  |a 974265304  |a 1005757101  |a 1012063651  |a 1018384076  |a 1048139274  |a 1066570153  |a 1112528924  |a 1112814690  |a 1112961670  |a 1116179413  |a 1122847096 
020 |a 9781349949359  |q (electronic bk.) 
020 |a 1349949353  |q (electronic bk.) 
020 |z 9781349949342 
020 |z 1349949345 
024 7 |a 10.1057/978-1-349-94935-9  |2 doi 
029 1 |a AU@  |b 000058838164 
029 1 |a UKMGB  |b 019126897 
035 |a (OCoLC)spr959713323 
035 |a (OCoLC)959713323  |z (OCoLC)959951505  |z (OCoLC)960087383  |z (OCoLC)961008104  |z (OCoLC)961872361  |z (OCoLC)962725829  |z (OCoLC)974265304  |z (OCoLC)1005757101  |z (OCoLC)1012063651  |z (OCoLC)1018384076  |z (OCoLC)1048139274  |z (OCoLC)1066570153  |z (OCoLC)1112528924  |z (OCoLC)1112814690  |z (OCoLC)1112961670  |z (OCoLC)1116179413  |z (OCoLC)1122847096 
037 |a spr978-1-349-94935-9 
040 |a N$T  |b eng  |e rda  |e pn  |c N$T  |d YDX  |d N$T  |d NJR  |d EBLCP  |d UPM  |d UIU  |d OCLCF  |d QCL  |d OCLCQ  |d COO  |d IOG  |d JG0  |d VT2  |d IAD  |d JBG  |d ESU  |d ILO  |d MERER  |d OCLCQ  |d ICN  |d FIE  |d U3W  |d LOA  |d REB  |d CAUOI  |d OCLCQ  |d KSU  |d WYU  |d UKMGB  |d STF  |d BRX  |d UKAHL  |d GW5XE  |d OCLCQ  |d ERF  |d UKBTH  |d LEATE  |d OCLCQ  |d OCLCO  |d SNK  |d OCLCQ 
043 |a n-us--- 
049 |a GWRE 
050 4 |a KF6419 
100 1 |a Lessambo, Felix I.,  |e author. 
245 1 0 |a International aspects of the US taxation system /  |c Felix I. Lessambo. 
264 1 |a New York :  |b Palgrave Macmillan,  |c 2016. 
300 |a 1 online resource 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a text file 
347 |b PDF 
504 |a Includes bibliographical references and index. 
588 0 |a Online resource, title from PDF title page (EBSCO, viewed October 7, 2016). 
505 0 |a 1 Overview -- 2 The Underlying Principles of the US Tax System -- 3 US Inbound taxation -- 4 The Split of Tax Jurisdiction: The Source Rules -- 5 The US Taxing Regime of Foreign Taxpayers -- 6 The Branch Profits Tax -- 7 Foreign Investment in Real Property Transaction Act -- 8 The Taxation of Foreign Sovereign in the United States -- 9 The International Tax Treaty Rules -- 10 Foreign Account Tax Compliance Act -- 11 Taxation Regime of Expatriates and Corporate Inversion -- 12 The Investments of US Individuals or Corporations Abroad -- 13 The US Foreign Tax Credit Regime -- 14 The Subpart F Regime -- 15 Taxation of Derivatives -- 16 The Taxation of Foreign Currency -- 17 Domestic International Sales Corporation -- 18 International Outbound Transactions -- 19 Cross-Border Tax Arbitrage -- 20 Base Erosion and Profit Shifting. 
520 |a This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws. 
650 0 |a International business enterprises  |x Taxation  |x Law and legislation  |z United States. 
650 0 |a Corporations, Foreign  |x Taxation  |x Law and legislation  |z United States. 
650 0 |a Income tax  |z United States  |x Foreign income. 
650 7 |a Corporations, Foreign  |x Taxation  |x Law and legislation.  |2 fast  |0 (OCoLC)fst00880057 
650 7 |a Income tax  |x Foreign income.  |2 fast  |0 (OCoLC)fst00968739 
650 7 |a International business enterprises  |x Taxation  |x Law and legislation.  |2 fast  |0 (OCoLC)fst00976847 
651 7 |a United States.  |2 fast  |0 (OCoLC)fst01204155 
776 0 8 |i Print version:  |t International Aspects of the Us Taxation System.  |d [Place of publication not identified] : Palgrave Macmillan 2016  |z 9781349949342  |w (OCoLC)945949225 
856 4 0 |u https://colorado.idm.oclc.org/login?url=https://link.springer.com/10.1057/978-1-349-94935-9  |z Full Text (via Springer) 
915 |a - 
944 |a MARS 
956 |a Springer e-books 
956 |b Springer Nature - Springer Economics and Finance eBooks 2016 English International 
994 |a 92  |b COD 
998 |b Subsequent record output 
999 f f |i 9a3a2c59-054f-5324-8085-7b974bef425b  |s e4e3c73e-7194-5cd5-9a56-8f7905677de2 
952 f f |p Can circulate  |a University of Colorado Boulder  |b Online  |c Online  |d Online  |e KF6419  |h Library of Congress classification  |i Ebooks, Prospector  |n 1