Gustafson, Peroni and Pugh's Taxation of International Transactions: Materials, Text and Problems, 4th

Imprint
West Academic Publishing
ISBN-13
9780314911711
Primary Subject
Tax-International
Format
Hardbound
Copyright
2011
Series
American Casebook Series
Hardbound - New, hardbound print book.

Description

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