{"product_id":"international-applications-of-u-s-income-tax-law-inbound-and-outbound-transactions-hardback-9780471464495","title":"International Applications of U.S. Income Tax Law; Inbound and Outbound Transactions (Hardback) 9780471464495","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eInternational Applications of U.S. Income Tax Law\u003c\/font\u003e\u003cbr\u003e\r\n\u003cfont size=\"5\"\u003eInbound and Outbound Transactions\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eErnest R. Larkins (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780471464495, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 4 November 2003\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e456 pages, Photos: 0 B\u0026amp;W, 0 Color; Drawings: 50 B\u0026amp;W, 0 Color; Tables: 62 B\u0026amp;W, 0 Color\u003cbr\u003e23.6 x 15.8 x 3.2 cm, 0.853 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\u003cb\u003eA clear, concise explanation of United States tax law’s international aspects\u003c\/b\u003e  \u003cp\u003eIn 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:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eSpecial issues arising when a foreign person invests in U.S. real estate, as well as the best structures for holding such real estate\u003c\/li\u003e \u003cli\u003eWhat a controlled foreign corporation is and what consequences result from this status\u003c\/li\u003e \u003cli\u003eAcceptable transfer pricing methods and what penalties apply when taxpayers do not follow arm’s-length principles\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003e\u003ci\u003eInternational Applications of U.S. Income Tax Law\u003c\/i\u003e also contains many useful tools which allow readers to build understanding through practice, as well as formulate and solve the complex problems international taxes can present.\u003c\/p\u003e \u003cp\u003eOrder your copy today!\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePreface.  \u003cp\u003e\u003cb\u003ePART ONE: Generic Topics.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 1: Policy and Overview.\u003c\/p\u003e \u003cp\u003eInternational Tax Policy.\u003c\/p\u003e \u003cp\u003eEntity Selection.\u003c\/p\u003e \u003cp\u003eGeneric Topics.\u003c\/p\u003e \u003cp\u003eInbound Transactions.\u003c\/p\u003e \u003cp\u003eOutbound Transactions.\u003c\/p\u003e \u003cp\u003eRelated Person Transactions.\u003c\/p\u003e \u003cp\u003eCHAPTER 2: Jurisdiction to Tax.\u003c\/p\u003e \u003cp\u003eTale of Two Systems.\u003c\/p\u003e \u003cp\u003eU.S. Jurisdiction.\u003c\/p\u003e \u003cp\u003eDouble Taxation.\u003c\/p\u003e \u003cp\u003eCHAPTER 3: Income Tax Treaties.\u003c\/p\u003e \u003cp\u003eTreaty Creation and Authority.\u003c\/p\u003e \u003cp\u003eTreaty Scope.\u003c\/p\u003e \u003cp\u003ePersonal Service Income.\u003c\/p\u003e \u003cp\u003eBusiness Profit.\u003c\/p\u003e \u003cp\u003eInvestment Income.\u003c\/p\u003e \u003cp\u003eGain from Dispositions.\u003c\/p\u003e \u003cp\u003eSpecial Clauses.\u003c\/p\u003e \u003cp\u003eCHAPTER 4: Source of Income.\u003c\/p\u003e \u003cp\u003eFundamental Importance.\u003c\/p\u003e \u003cp\u003eGeneral Source Rules.\u003c\/p\u003e \u003cp\u003eInterest Income.\u003c\/p\u003e \u003cp\u003eDividend Income.\u003c\/p\u003e \u003cp\u003ePersonal Service Income.\u003c\/p\u003e \u003cp\u003eRent and Royalty Income.\u003c\/p\u003e \u003cp\u003eGain from Selling Property.\u003c\/p\u003e \u003cp\u003eOther Source Rules.\u003c\/p\u003e \u003cp\u003eCHAPTER 5: Allocation and Apportionment.\u003c\/p\u003e \u003cp\u003eAllocation to Classes.\u003c\/p\u003e \u003cp\u003eApportionment to Groupings.\u003c\/p\u003e \u003cp\u003eInterest Deductions.\u003c\/p\u003e \u003cp\u003eResearch and Experimental Deductions.\u003c\/p\u003e \u003cp\u003eOther Deductions.\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART TWO: Inbound Transactions.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 6: Foreign Persons.\u003c\/p\u003e \u003cp\u003eResidency Tests.\u003c\/p\u003e \u003cp\u003eCounting Days.\u003c\/p\u003e \u003cp\u003eDual Status Aliens.\u003c\/p\u003e \u003cp\u003eImportant Elections.\u003c\/p\u003e \u003cp\u003eCHAPTER 7: Nonbusiness Income.\u003c\/p\u003e \u003cp\u003eFixed or Determinable, Annual or Periodical Income.\u003c\/p\u003e \u003cp\u003eMarginal Tax Rates.\u003c\/p\u003e \u003cp\u003eNonbusiness Exemptions.\u003c\/p\u003e \u003cp\u003eInterest Stripping.\u003c\/p\u003e \u003cp\u003eCHAPTER 8: Business Income.\u003c\/p\u003e \u003cp\u003eU.S. Trade or Business.\u003c\/p\u003e \u003cp\u003eEffectively Connected Income.\u003c\/p\u003e \u003cp\u003eBusiness Exemptions.\u003c\/p\u003e \u003cp\u003eIncome Tax Calculations.\u003c\/p\u003e \u003cp\u003eCHAPTER 9: Real Property Gains.\u003c\/p\u003e \u003cp\u003eU.S. Real Property Interests.\u003c\/p\u003e \u003cp\u003eU.S. Real Property Holding Corporations.\u003c\/p\u003e \u003cp\u003eWithholding Procedures.\u003c\/p\u003e \u003cp\u003eStructures for Holding U.S. Real Estate.\u003c\/p\u003e \u003cp\u003eCHAPTER 10: Branch Taxes.\u003c\/p\u003e \u003cp\u003eBranch Profits Tax.\u003c\/p\u003e \u003cp\u003eMarginal Tax Rates.\u003c\/p\u003e \u003cp\u003eBranch Interest Tax.\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART THREE: Outbound Transactions.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 11: Foreign Tax Credit.\u003c\/p\u003e \u003cp\u003eCreditable Taxes.\u003c\/p\u003e \u003cp\u003eDeemed Paid Taxes.\u003c\/p\u003e \u003cp\u003eLimitation Formula.\u003c\/p\u003e \u003cp\u003eTax-Sparing Credit.\u003c\/p\u003e \u003cp\u003eCHAPTER 12: Controlled Foreign Corporations.\u003c\/p\u003e \u003cp\u003eCFCs and U.S. Shareholders.\u003c\/p\u003e \u003cp\u003eSubpart F Income.\u003c\/p\u003e \u003cp\u003eEarnings Invested in U.S. Property.\u003c\/p\u003e \u003cp\u003eConstructive Dividends.\u003c\/p\u003e \u003cp\u003eCHAPTER 13: Other Antideferral Provisions.\u003c\/p\u003e \u003cp\u003ePassive Foreign Investment Companies.\u003c\/p\u003e \u003cp\u003eQualified Electing Funds.\u003c\/p\u003e \u003cp\u003eForeign Personal Holding Companies.\u003c\/p\u003e \u003cp\u003eCHAPTER 14: Export Incentives.\u003c\/p\u003e \u003cp\u003eExtraterritorial Income Exclusion.\u003c\/p\u003e \u003cp\u003eDomestic International Sales Corporations.\u003c\/p\u003e \u003cp\u003eCHAPTER 15: U.S. Individuals Abroad.\u003c\/p\u003e \u003cp\u003eForeign Earned Income Exclusion.\u003c\/p\u003e \u003cp\u003eIncome Sourced in U.S. Possessions.\u003c\/p\u003e \u003cp\u003eSocial Security Concerns.\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART FOUR: Related Person Transactions.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCHAPTER 16: Transfer Prices.\u003c\/p\u003e \u003cp\u003eGeneral Principles.\u003c\/p\u003e \u003cp\u003eLoan of Funds.\u003c\/p\u003e \u003cp\u003ePerformance of Services.\u003c\/p\u003e \u003cp\u003eRental of Tangible Property.\u003c\/p\u003e \u003cp\u003eSale or License of Intangible Property.\u003c\/p\u003e \u003cp\u003eSale of Tangible Property.\u003c\/p\u003e \u003cp\u003eValuation Misstatements.\u003c\/p\u003e \u003cp\u003eAdvance Pricing Agreements.\u003c\/p\u003e \u003cp\u003eCHAPTER 17: Asset Transfers.\u003c\/p\u003e \u003cp\u003eOutbound Asset Transfers.\u003c\/p\u003e \u003cp\u003eInbound Asset Transfers.\u003c\/p\u003e \u003cp\u003eExternal Asset Transfers.\u003c\/p\u003e \u003cp\u003eGlossary.\u003c\/p\u003e \u003cp\u003eTable of Statutes.\u003c\/p\u003e \u003cp\u003eTable of Regulations.\u003c\/p\u003e \u003cp\u003eTable of Cases.\u003c\/p\u003e \u003cp\u003eTable of Rulings.\u003c\/p\u003e \u003cp\u003eIndex.\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" 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