United States International Taxation (2015) (Lexisnexis Graduate Tax)
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United States International Taxation (2015) (Lexisnexis Graduate Tax)
One of our popular LexisNexis Graduate Tax Series titles, United States International Taxation embodies the dual goals established for the Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations. This third edition has been revised to provide a more streamlined approach, limited to 15 units, to the fundamental concepts of international taxation, including:residency and source, the taxation of United States persons (citizens, residents, and domestic corporations) on their activities abroad,the taxation of foreign persons (nonresident alien individuals and foreign corporations) on their activities within the United States, and the safeguard rules in place to curtail potentially abusive tax deferral in the international context.The Third Edition focuses on key concepts (i.e., outbound, inbound, and safeguard issues) that can and should reasonably be covered in a one-semester introductory course on international taxation employing the use of the problem method of instruction. Additions to the reference materials are also included in the third edition, and an updated teacher’s manual accompanies the revised student problems. Finally, the approach addresses the powerful role of tax treaties in the international context and in the appendixes reproduce the text of the United States Model Income Tax Treaty and the United States-Canada Treaty as well as their Technical Explanations.