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04219aam a2200469 i 4500 001 0A8AE6ECC48911EDAC2163E35EECA4DB 003 SILO 005 20230317010022 008 221128s2023 mnua 001 0 eng c 020 $a 1636590578 020 $a 9781636590578 035 $a (OCoLC)1359610361 040 $a UKMGB $b eng $e rda $c UKMGB $d CGU $d ILI $d BOP $d VGL $d TLK $d UNE $d SILO 042 $a pcc 050 4 $a KF6419 $b .D64 2023 082 04 $a 343.7305248 $2 23 100 1 $a Herzfeld, Mindy, $e author. $1 https://isni.org/isni/000000049967520X 245 10 $a International taxation in a nutshell / $c Mindy Herzfeld. 246 18 $a International taxation 250 $a Thirteenth edition. 264 1 $a Eagan, MN : $b West Academic Publishing, $c [2023] 300 $a lviii, 644 pages : $b illustrations ; $c 19 cm. 490 1 $a Nutshell series 500 $a Includes index. 505 0 $a Part 1. Overview of fundamental concepts -- Introduction -- Basic U.S. jurisdictional tax principles -- Source rules -- Part 2. U.S. activities of foreign taxpayers -- Taxing rules for non-U.S. persons -- The role of income tax treaties -- Filing, withholding, and reporting requirements -- Part 3. Foreign activities of U.S. taxpayers -- Introduction to U.S. business activity in foreign countries -- Introduction to the foreign tax credit -- Taxation of U.S. persons' foreign income earned in corporate form -- Limitations on the foreign tax credit and the indirect credit -- Intercompany pricing -- Foreign currency -- International tax-free transactions -- Tax arbitrage and an evolving global tax landscape -- Tax and trade and foreign policy. 520 $a "This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been revised and updated with the most up-to-date discussion of recent regulatory guidance interpreting the significant changes to the U.S. international tax rules introduced by the 2017 tax act. It also includes a discussion of how the newly enacted U.S. book minimum tax interacts with the international tax rules. Referenced throughout are the global tax developments of recent years and how those rules and proposals interact with the U.S. international tax regime. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been impacted by U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences of cross-border flows. The author's career spans the academic and private sectors, and she has used her experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts" -- $c Publisher. 650 0 $a Income tax $z United States $x Foreign income. 650 0 $a Investments, Foreign $x Law and legislation $x Law and legislation $z United States. 650 0 $a Corporations, Foreign $x Law and legislation $x Law and legislation $z United States. 650 0 $a Noncitizens $x Law and legislation $x Law and legislation $z United States. 650 7 $a Noncitizens $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst00805317 650 7 $a Corporations, Foreign $x Law and legislation. $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 Investments, Foreign $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst00978406 651 7 $a United States. $2 fast $0 (OCoLC)fst01204155 655 7 $a Study guides. $2 lcgft 655 7 $a Study guides. $2 fast $0 (OCoLC)fst01423888 775 08 $i Revision of: $a Herzfeld, Mindy. $t International taxation in a nutshell. $b Twelfth edition. $d St. Paul, MN : West Academic Publishing, [2020] $z 9781684673469 $w (OCoLC)1120693091 830 0 $a Nutshell series. 941 $a 1 952 $l OVUX522 $d 20231017012449.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=0A8AE6ECC48911EDAC2163E35EECA4DBInitiate Another SILO Locator Search