International Applications of U.S. Income Tax Law: Inbound and Outbound Transactions
Wiley; 1 edition | ISBN: 047146449X | 456 pages | PDF | November 17, 2003 | English | 2.63 Mb
Wiley; 1 edition | ISBN: 047146449X | 456 pages | PDF | November 17, 2003 | English | 2.63 Mb
A clear, concise explanation of United States tax law’s international aspects
In tackling a sometimes thorny set of laws and treaties, international tax expert Ernest Larkins emphasizes their economic effects, showing how to avoid hazards while reaping rewards which often go ignored. Coverage includes:
- Special issues arising when a foreign person invests in U.S. real estate, as well as the best structures for holding such real estate
- What a controlled foreign corporation is and what consequences result from this status
- Acceptable transfer pricing methods and what penalties apply when taxpayers do not follow arm’s-length principles
Order your copy today!