This Nutshell, which provides an introduction to U.S. international
taxation useful to both U.S. and non-U.S. students and
practitioners interested in the topic, has been revised and updated
with the most up-to-date discussion of recent regulatory guidance
interpreting the significant changes to the U.S. international tax
rules introduced by the 2017 tax act. It also includes a discussion
of how the newly enacted U.S. book minimum tax interacts with the
international tax rules. Referenced throughout are the global tax
developments of recent years and how those rules and proposals
interact with the U.S. international tax regime. In addition to
providing a survey of the technical rules, the book also offers
insight into tax planning considerations and how these have been
impacted by U.S. and global developments. Both the U.S. activities
of foreign taxpayers, as well as the foreign activities of U.S.
taxpayers are explored. In today's world, it is crucial for those
involved in business and investment activities to understand the
tax consequences of cross-border flows. The author's career spans
the academic and private sectors, and she has used her experiences
to distill the complexities of real-world tax considerations into a
clearly written, straight-forward presentation of the key
international tax concepts.
General
Imprint: |
West Academic Press
|
Country of origin: |
United States |
Series: |
Nutshell Series |
Release date: |
May 2023 |
Authors: |
Mindy Herzfeld
|
Dimensions: |
187 x 124mm (L x W) |
Format: |
Paperback
|
Pages: |
706 |
Edition: |
13th Revised edition |
ISBN-13: |
978-1-63659-057-8 |
Categories: |
Books
|
LSN: |
1-63659-057-8 |
Barcode: |
9781636590578 |
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