International Applications of U.S. Income Tax Law: Inbound and Outbound Transactions - Couverture rigide

Larkins, Ernest R.

 
9780471464495: International Applications of U.S. Income Tax Law: Inbound and Outbound Transactions
Couverture rigide
ISBN 10 : 047146449X ISBN 13 : 9780471464495
Editeur : John Wiley & Sons Inc, 2003

Synopsis

A clear, concise explanation of United States tax law's international aspects

In 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:

  • Special issues arising when a foreign person invests in U.S. real estate, as well as the best structures for holding such real estate
  • What a controlled foreign corporation is and what consequences result from this status
  • Acceptable transfer pricing methods and what penalties apply when taxpayers do not follow arm's-length principles

International Applications of U.S. Income Tax Law 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.

Order your copy today!

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l?auteur

Ernest R. Larkins is the E. Harold Stokes/KPMG Professor of Accounting at Georgia State University, where he teaches graduate courses in federal tax research and international taxation. He has published approximately 100 articles in various academic, law, and professional journals, as well as several chapters in books and monographs. He has received research fellowships from the Australian Taxation Studies Program (ATAX), University of New South Wales, and, for work conducted in Russia, the Society of International Business Fellows. He is an active member of the American Accounting Association and the American Taxation Association.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
John Wiley & Sons Inc
Date d'édition
2003
Langue
anglais
ISBN 10 
047146449X
ISBN 13 
9780471464495
Reliure
Relié
Nombre de pages
456
Coordonnées du fabricant
non disponible
Personne responsable
non disponible