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010   $a1-349-94935-3
024 7 $a10.1057/978-1-349-94935-9
035   $a(CKB)3710000000872828
035   $a(EBL)4716674
035   $a(DE-He213)978-1-349-94935-9
035   $a(MiAaPQ)EBC4716674
035   $a(EXLCZ)993710000000872828
100   $a20160929d2016      u|         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aInternational Aspects of the US Taxation System /$fby Felix I. Lessambo
205   $a1st ed. 2016.
210  1$aNew York :$cPalgrave Macmillan US :$cImprint: Palgrave Macmillan,$d2016.
215   $a1 online resource (389 p.)
300   $aDescription based upon print version of record.
311   $a1-349-94934-5 
320   $aIncludes bibliographical references and index.
327   $a1 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.
330   $aThis 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.
606   $aFinance, Public
606   $aTax accounting
606   $aTax laws
606   $aPublic Finance$3https://scigraph.springernature.com/ontologies/product-market-codes/611000
606   $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010
615  0$aFinance, Public.
615  0$aTax accounting.
615  0$aTax laws.
615 14$aPublic Finance.
615 24$aBusiness Taxation/Tax Law.
676   $a332
700   $aLessambo$b Felix I$4aut$4http://id.loc.gov/vocabulary/relators/aut$0848797
906   $aBOOK
912   $a9910254892203321
996   $aInternational Aspects of the US Taxation System$92217298
997   $aUNINA