東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁 到查詢結果 [ author_sort:"lessambo, felix i." ]

切換: 標籤 | MARC模式 | ISBD

International aspects of the US taxa...

Lessambo, Felix I.

FindBook

Google Book

Amazon

博客來

International aspects of the US taxation system

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	International aspects of the US taxation system/ by Felix I. Lessambo.
其他題名:	International aspects of the United States taxation system
作者:	Lessambo, Felix I.
出版者:	New York :Palgrave Macmillan US : : 2016.,
面頁冊數:	xxiii, 378 p. :ill., digital ;22 cm.
內容註:	1 Overview -- 2 The Underlying Principles of the US Tax System -- 3 US Inbound taxation -- 4 The Split of Tax Jurisdiction: The Source Rules -- 5 The US Taxing Regime of Foreign Taxpayers -- 6 The Branch Profits Tax -- 7 Foreign Investment in Real Property Transaction Act -- 8 The Taxation of Foreign Sovereign in the United States -- 9 The International Tax Treaty Rules -- 10 Foreign Account Tax Compliance Act -- 11 Taxation Regime of Expatriates and Corporate Inversion -- 12 The Investments of US Individuals or Corporations Abroad -- 13 The US Foreign Tax Credit Regime -- 14 The Subpart F Regime -- 15 Taxation of Derivatives -- 16 The Taxation of Foreign Currency -- 17 Domestic International Sales Corporation -- 18 International Outbound Transactions -- 19 Cross-Border Tax Arbitrage -- 20 Base Erosion and Profit Shifting.
Contained By:	Springer eBooks
標題:	International business enterprises - Taxation - United States. -
電子資源:	http://dx.doi.org/10.1057/978-1-349-94935-9
ISBN:	9781349949359$q(electronic bk.)

International aspects of the US taxation system
Lessambo, Felix I.

International aspects of the US taxation system[electronic resource] /International aspects of the United States taxation systemby Felix I. Lessambo. - New York :Palgrave Macmillan US :2016. - xxiii, 378 p. :ill., digital ;22 cm.

1 Overview -- 2 The Underlying Principles of the US Tax System -- 3 US Inbound taxation -- 4 The Split of Tax Jurisdiction: The Source Rules -- 5 The US Taxing Regime of Foreign Taxpayers -- 6 The Branch Profits Tax -- 7 Foreign Investment in Real Property Transaction Act -- 8 The Taxation of Foreign Sovereign in the United States -- 9 The International Tax Treaty Rules -- 10 Foreign Account Tax Compliance Act -- 11 Taxation Regime of Expatriates and Corporate Inversion -- 12 The Investments of US Individuals or Corporations Abroad -- 13 The US Foreign Tax Credit Regime -- 14 The Subpart F Regime -- 15 Taxation of Derivatives -- 16 The Taxation of Foreign Currency -- 17 Domestic International Sales Corporation -- 18 International Outbound Transactions -- 19 Cross-Border Tax Arbitrage -- 20 Base Erosion and Profit Shifting.

This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.

ISBN: 9781349949359$q(electronic bk.)

Standard No.: 10.1057/978-1-349-94935-9doiSubjects--Topical Terms:

664503
International business enterprises
--Taxation--United States.

LC Class. No.: KF6465 / .L477 2016

Dewey Class. No.: 343.04

International aspects of the US taxation system
LDR:02367nmm a2200325 a 4500 001 2052305
003 DE-He213
005 20160929065217.0
006 m d
007 cr nn 008maaau
008 170421s2016 nyu s 0 eng d
020 $a 9781349949359$q(electronic bk.)
020 $a 9781349949342$q(paper)
024 7 $a 10.1057/978-1-349-94935-9 $2 doi
035 $a 978-1-349-94935-9
040 $a GP $c GP
041 0 $a eng
050 4 $a KF6465 $b .L477 2016
072 7 $a KFFD $2 bicssc
072 7 $a BUS051000 $2 bisacsh
082 0 4 $a 343.04 $2 23
090 $a KF6465 $b .L638 2016
100 1 $a Lessambo, Felix I. $3 3135516
245 1 0 $a International aspects of the US taxation system $h [electronic resource] / $c by Felix I. Lessambo.
246 3 $a International aspects of the United States taxation system
260 $a New York : $b Palgrave Macmillan US : $b Imprint: Palgrave Macmillan, $c 2016.
300 $a xxiii, 378 p. : $b ill., digital ; $c 22 cm.
505 0 $a 1 Overview -- 2 The Underlying Principles of the US Tax System -- 3 US Inbound taxation -- 4 The Split of Tax Jurisdiction: The Source Rules -- 5 The US Taxing Regime of Foreign Taxpayers -- 6 The Branch Profits Tax -- 7 Foreign Investment in Real Property Transaction Act -- 8 The Taxation of Foreign Sovereign in the United States -- 9 The International Tax Treaty Rules -- 10 Foreign Account Tax Compliance Act -- 11 Taxation Regime of Expatriates and Corporate Inversion -- 12 The Investments of US Individuals or Corporations Abroad -- 13 The US Foreign Tax Credit Regime -- 14 The Subpart F Regime -- 15 Taxation of Derivatives -- 16 The Taxation of Foreign Currency -- 17 Domestic International Sales Corporation -- 18 International Outbound Transactions -- 19 Cross-Border Tax Arbitrage -- 20 Base Erosion and Profit Shifting.
520 $a This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.
650 0 $a International business enterprises $x Taxation $x Law and legislation $z United States. $3 664503
650 0 $a Corporations, Foreign $x Taxation $z United States. $3 662198
650 0 $a Income tax $z United States $x Foreign income. $3 662199
650 1 4 $a Finance. $3 542899
650 2 4 $a Public Finance. $3 2181786
650 2 4 $a Business Taxation/Tax Law. $3 1530263
710 2 $a SpringerLink (Online service) $3 836513
773 0 $t Springer eBooks
856 4 0 $u http://dx.doi.org/10.1057/978-1-349-94935-9
950 $a Economics and Finance (Springer-41170)