LibGuides: International Tax Research Guide: Practitioners' Guides, Handbooks & Treatises

Social Media and Tax Law by Alara Efsun Yazıcıoğlu
Publication Date: 2024
In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). BLS ID & password required. Registration required for first-time use. Must be within BLS proxy.
Excerpt from this ebook's description: "This book offers a detailed overall analysis of the tax implications of social media, taking into consideration the unique characteristics of social media platforms and companies." Discusses international taxation of influencers, taxation of multinational SMCs' corporate income, and social media as a tool for tax compliance.
A Taxing Journey: How Civic Actors Influence Tax Policy by Paolo de Renzio, ed.
Publication Date: 2024
In SARA catalog record, click: "Online resources: A Taxing journey: how civic actors influence tax policy."
Excerpt from this ebook's description: "This open access book examines how civic organizations can influence tax policy and administration in ways that benefit ordinary citizens, through in-depth case studies from a wide range of countries including France, Guatemala, Kenya, Mexico, Philippines, Uganda, and the United States. These cases demonstrate the ways in which civic coalitions have crafted convincing narratives and used creative strategies to change the political incentives of policymakers and yield more equitable tax reform."
What Do We Know and What Should We Do About Tax Justice? by Alex Cobham
Publication Date: 2024
In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). BLS ID & password required. Registration required for first-time use. Must be within BLS proxy.
Alex Cobham is an economist and chief executive of the Tax Justice Network. Excerpt from this book's description: "This book lays out what we know about the scale, history and impacts of tax abuse. From profit-shifting by multinational corporations to the exploitation of offshore tax havens. It sheds light on the people and organisations that enable tax abuse, and the stark social inequalities it creates. Crucially, it also explores what we can do about it. What are the practical realities of challenging the threats of tax injustice and of holding abusers accountable? What are the policies and institutional shifts we need to see and fight for? It is estimated that cross-border tax abuse accounts for around half a trillion dollars of lost revenue around the world each year. This is important. Alex Cobham shows us that tax is more than just business regulation or economic policy. It is a powerful tool for creating a fair and just society."
In SARA catalog record, click: ACCESS ONLINE VERSION - (EBC). BLS ID & password required. Registration required for first-time use. Must be within BLS proxy.

IRS Manuals/Forms & Tax Handbook

IRS: Internal Revenue Manuals, Filing information and Forms and Instructions

Checkpoint Edge: Federal Tax Handbook (2024)

Includes:

Ch. 15 Corporations..., ¶ 3315 Deductions for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI).
Ch. 23 Foreign Income—Foreign Taxpayers—Foreign Currency Transactions
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Treatises

Treatises:

VitalLaw: Joseph Isenbergh & Bret Wells, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (updated Dec. 1, 2023)

Scope of coverage note states: "This well-respected general international tax treatise covers all U.S. international tax rules relating to inbound, outbound and other cross-border tax issues. The analysis covers issues such as schemes for eliminating or reducing double taxation, international transfer pricing, tax treaty interpretation, international reorganizations, and income repatriation."

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Westlaw: International Tax Treatises: Warren, Gorham & Lamont (WG&L) - TIP: Check the scope information for each treatise below to determine when a treatise was published or last updated.

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International Tax Research Guide: Practitioners' Guides, Handbooks & Treatises

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IRS Manuals/Forms & Tax Handbook

Treatises