现货Practical Guide to U.S. Taxation of International Transactions (11th Edition)[9780808050247]

1602 九五品

仅1件

上海宝山

认证卖家担保交易快速发货售后保障

作者Schadewald, Michael S ; Misey, Robert J

出版社CCH Incorporated

ISBN9780808050247

出版时间2018-09

装帧平装

纸张其他

页数688页

正文语种英语

上书时间2023-08-04

已实名已认证进店收藏店铺

商品描述: Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.

— 没有更多了 —