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1 copy, call #: K103.T3 D95 2024 (Int'l.)
Contents: I. Introduction -- II. How to research international taxation -- III. Primary sources -- IV. Secondary sources -- V. U.S. international taxation -- VI. Online research -- VII. Conclusion.
1 copy, call #: KF6419.Z9 D64 2023 (Reserve)
Contents: Overview of Fundamental Concepts -- Introduction - Basic U.S. Jurisdictional Tax Principles -- Source Rules -- U.S. Activities of Foreign Taxpayers -- Taxing Rules for Non-U.S. Persons -- The Role of Income Tax Treaties -- Filing, Withholding, and Reporting Requirements -- 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.
Call #: KF6289.85 .M36 2023 (Reserve)
Includes chapters: Standards to Judge the Tax System -- International Taxation.
1 copy ordered by BLS Library.
Contents: The history of international tax law / Marilyne Sadowsky -- From the '1920s compromise' to the '2020s compromise' / Roberto Bernales Soriano -- Sources of law and legal methods in international tax law / Rainer Prokisch -- Jurisdictional underpinnings of international taxation / H. David Rosenbloom and Fadi Shaheen -- International tax law and customary international law / Elizabeth Gil García -- International tax law and its influence on national tax systems / Craig Elliffe -- International tax law and personal nexus / Michael Dirkis -- International tax law and low- and middle-income countries / Akhilesh Ranjan -- International tax law : status quo, trends, and perspectives / Reuven S. Avi-Yonah -- International tax law and private international law / Polina Kouraleva-Cazals -- International tax law and public international law / Christiana HJI Panayi and Katerina Perrou -- International tax law and corporate law / Marcos André Vinhas Catão and Verônica Souza -- International tax law and international trade law / Servaas Van Thiel -- International tax law and economic analysis of law / Werner Haslehner -- International tax law and language / Florian Haase -- Comparative tax law / Marco Barassi -- Qualification conflicts and tax treaties / Gianluigi Bizioli -- Triangular cases and tax treaties / Paolo Arginelli -- The future of avoiding double taxation / Martin Berglund -- Charities in tax conventions / Sigrid Hemels -- Exchange of information and tax treaties / Xavier Oberson -- Beneficial ownership and tax treaties / Dietmar Gosch and Nadia Altenburg -- The principal purpose test under tax treaty law / Robert J. Danon -- Tax treaties and human rights law / Philip Baker -- Taxation of international partnerships / Ton Stevens -- Regional double tax treaty models / Craig West -- Unilateralism, bilateralism, and multilateralism in international tax law / Miranda Stewart -- Agents in international tax treaties / Sunita Jogarajan -- The role of Article 9 OECD MC / Miguel Teixeira de Abreu -- OECD Transfer Pricing Guidelines and international tax law / Yuri Matsubara and Clémence Garcia -- Corresponding adjustments / Matthias Hofacker -- Transfer pricing versus formulary apportionment / Georgios Matsos -- The role of the ECJ in the development of international tax law / Adrian Cloer -- Tax treaties and EU fundamental freedoms / Marjaana Helminen -- State aid and international taxation / Patricia Lampreave Márquez -- International tax law and the EEA/EFTA / Patrick Knörzer -- Twenty-first century tax challenges of the EU candidate countries / Savina Mihaylova-Goleminova -- European anti-tax-avoidance regimes / Paloma Schwarz Martínez -- Alternative dispute resolution in the European Union / Isabelle Richelle -- Aspects of cross-border VAT : the EU approach and evolving trends / Roberto Scalia -- Taxation of imports / Thomas Bieber -- 'White supplies' and double taxation in cross-border VAT law / Heidi Friedrich-Vache -- A comparison between EU VAT law and the OECD International VAT/GST Guidelines / Eleonor Kristoffersson -- The US perspective on international tax law / Kimberly A. Clausing -- The Chinese perspective on international tax law / Bristar Mingxing Cao -- The Indian perspective on international tax law / Kuntal Dave -- The Brazilian perspective on international tax law / Fernando Souza de Man -- The German perspective on international tax law / Gerhard Kraft -- The perspective of the EAC on international tax law / Afton Titus -- The Japanese perspective on international tax law / Masao Yoshimura -- The emerging consensus on value creation : theory and practice / Allison Christians -- The allocation of taxing rights under Pillar One of the OECD proposal / Aitor Navarro -- Effective minimum taxation under Pillar Two of the OECD proposal ('GloBE') / Joachim Englisch -- Challenges of the emerging international tax consensus for low- and middle-income countries / Natalia Quiñones -- Global tax governance / Irma Mosquera Valderrama -- The future of labour taxation and the 'rise of the robots' / Georg Kofler -- Digitalization and the future of VAT in the European Union / Michael Tumpel.
In BLS Library's SARA catalog record for this ebook, click: ACCESS ONLINE VERSION - EBSCO. An "unlimited" number of copies are available to view.
Includes sections: Ch. 1. Introduction -- Ch. 2. Jurisdiction to Tax -- Ch. 3. Double Taxation Relief -- Ch. 4. Transfer Pricing -- Ch. 5. Anti-Avoidance Measures -- Ch. 6. Tax Treaties -- Glossary of International Tax Terms.
1 copy, call #: KF6441 .M35 2022 (Reserve)
Includes the chapters: Ch.1 Introduction - Ch. 2 The United States Income Tax System: General Description - Ch. 3 Jurisdictional Principles - Ch. 4 Source Rules - Ch. 5 Income Taxation of Nonresident Aliens and Foreign Corporations - Ch. 6 Treatment of Foreign Business Operations and Investments by US Persons - Ch. 7 Formation, Reorganization, and Liquidation of Foreign Corporations: Section 367 - Ch. 8 Foreign Investment Activities by US Persons Utilizing Foreign Corporations - Ch. 9 Taxation of Foreign Source Income of US Persons: The Foreign Tax Credit - Ch. 10 Limitations on the Foreign Tax Credit - Ch. 11 Special Treatment of Foreign Income - Ch. 12 Transfer Pricing - Ch.13 Foreign Currency Issues - Ch. 14 Income Tax Treaties - Ch. 15 Wealth Transfer Taxation.
1 copy, call #: KF6419 .I83 2022 (Reserve)
Contents: U.S. taxation in the international setting -- Nationality and residence for taxation -- The source of income -- International transfer pricing -- U.S. taxation of foreign persons : passive investment income -- U.S. taxation of foreign persons : taxation of a trade or business -- Income tax treaties -- Inbound base protection measures that backstop inbound taxation -- Outbound U.S. taxation in overview -- Direct foreign investment : the foreign tax credit regime -- Controlled foreign corporations -- Passive Foreign Investment Companies (PFICs) -- Dispositions, liquidations, and reorganizations of controlled foreign corporations and incorporations of foreign branches -- Miscellaneous foreign incentives regimes.
1 copy, call #: KF6419 .G88 2021 (Reserve)
Contents: Introduction and overview -- Source rules for income and deductions -- Foreign persons : U.S. trade or business income -- Foreign persons : nonbusiness U.S.-source income -- Introduction of outbound international taxation : worldwide taxation and the U.S. methods for mitigating double taxation of U.S. persons -- The controlled foreign corporation provisions and other anti-deferral regimes -- Foreign tax credit limitations : separate baskets, losses and look-through rules -- Transfer pricing -- Foreign currency -- International tax-free exchanges -- International sale of goods -- Exploitation of intangible property rights abroad -- Direct investment abroad -- International boycott and foreign bribery provisions -- Appendix. United States Model Income Tax Convention (2016).