Product Description
This comprehensive Guide provides readers with a practical command of the basic concepts and issues surrounding U.S. taxation of international transactions, with an emphasis on essential areas that businesses and their financial advisors need to understand.
This fifth edition of the Practical Guide to U.S. Taxation of International Transactions has been completely revised to reflect the current state of U.S. international tax law after passage of the American Jobs Creation Act of 2004. It covers the repeal of the extra-territorial income (ETI) regime and its replacement by the domestic production deduction, the new temporary dividends-received deduction, modifications to the foreign tax credit, changes to the anti-deferral regimes, the tightening of tax rules on expatriation of individuals and more!
Topics include:
Tax jurisdiction
Source of income rules
Foreign tax credit
Transfer pricing
Anti-avoidance provisions
Governing foreign corporations
Foreign sales corporations
Foreign currency translation and transactions
Tax treaties
Planning of foreign operations
Foreign persons investing in the U.S.
Foreign persons doing business in the U.S
Contents
PART I: BASIC PRINCIPLES
Tax Jurisdiction
Source of Income Rules
PART II: U.S. TAXATION OF FOREIGN INCOME
Foreign Tax Credit
Deemed Paid Foreign Tax Credit
Transfer Pricing
Anti-Deferral Provisions
Cross-Border Reorganizations
Export Benefits
Foreign Currency Translation and Transactions
Anti-Avoidance Provisions Governing Foreign Corporations
Tax Treaties
Planning for Foreign Operations
PART III: U.S. TAXATION OF FOREIGN PERSONS
Foreign Persons Investing in the United States
Foreign Persons Doing Business in the United States
Planning for Foreign-Owned United States Operations
PART IV: INTERNATIONAL TAX PRACTICE AND PROCEDURE
International Tax Practice and Procedure
Customer Reviews:
An indispensabel guide for practitioners.......2007-10-18
The authors deliver an indispensable and valuable guide for international transactional and tax professionals. The analytics, coupled with the use of text and graphics will appeal to a wide range of readers!
Book Description
A thoroughly updated new edition of the premier guide to international trade now features a special section on the e-commerce revolution. Dr. Carl Nelson’s acclaimed resource for beginners venturing into the import/export business is more timely and action-oriented than ever in this fully revised Third Edition. Showcasing an indispensable new chapter on the ins and outs of e-commerce and how to take advantage of all of cyberspace’s exciting possibilities, Import/Export also features a range of new material and guidance. Nelson’s practical, easy-to-follow approach covers all the basics, including choosing a product, making contacts, and cutting through government red tape. Carl E. Nelson (Chula Vista, CA) is the author of Global Success: International Business Tactics for the 1990s and Managing Globally: A Complete Guide to Competing Worldwide.
Customer Reviews:
Great book.......2007-06-21
I have bought and read the book. And I can say that this book provides great insights to the reader. I recommend it to everybody who wants to gen involved in international business.
A Good Starting Point.......2007-04-20
I ordered this book knowing absolutely nothing about import/export. This book is great for novices. It does a fine job explaining the many facets of import and export. However, before attempting to start your own import/export business, you will need to do a lot more research. This book attempts to cover a great deal of info in just a few pages. Nelson's book is a great place to start your quest for import/export knowledge.
eeehhh!.......2006-12-22
It has alot of info and facts. But doesn't help you make any decisions. Read: "The Maui CEO" by John Tennant instead.
Good starter book.......2006-11-10
This is a very good starter book for anyone who is thinking about international trade.
Save your money and time.......2006-10-01
This book is a bit dated. There is no use for this book if you want to get into this business on a serious basis. Poor style, poor grammar and very poor content. The author devoted 75 pages on trade agreements such as NAFTA and the EU. You don't need to know the technical details of these agreements. You need to sell, sell and sell. This book is very bad. If you want a primer on the ins and outs buy get Exporting, Importing and Beyond. After that, buy Building an Import/Export Business by Weiss (this book gives you techniques that are absolutely useless but it is important to know this...so you don't do what he advises). You can round it off by buying How Small Business Trades Worldwide by John Wiley Spiers who gives a no-nonesense approach. Back to this book. Carl Nelson really needs to update this book to include E-bay and recommend Frontpage or Dreamweaver to create a Website instead of saying it is "easy" to use HTML. In this business, a website isn't necessary but it may be a good idea to have one if you want to market directly to consumers. Also, consider getting into this business by starting off as a Manufacturers representative (consider William H. Krause book on How to Get Started as a Manufacturer Representative) This book was plain AWFUL.
Book Description
A popular, problem-oriented coursebook, International Business Transactions introduces law students to the conduct of business in the world community, with problems on trade, licensing, and investment. Its coverage is wide-ranging: international sales, letters of credit, e-commerce, trade law, the World Trade Organization, the European Union, the North American Free Trade Agreement (NAFTA), customs law, export and import controls, intellectual property and licensing, franchising, foreign investment, international finance, commercial arbitration, and international business litigation. The coursebook provides hard-to-find legal documents and explains issues that corporate clients are likely to face, such as defending against important competition, expanding exports and overseas markets, and foreign corrupt payments.
Product Description
Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions. Textual discussion, cases, rulings and problems, guides students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, and U.S. individuals and entities seeking to derive income abroad. Covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.
Book Description
The First Edition of Principles of International Business Transactions is designed for users of the authors' popular problem-oriented coursebook, International Business Transactions, but can be used effectively with any international trade/economic law course materials. Coverage moves sequentially from international sales and letters of credit to regulation of internaional trade to transfers of technology to foreign investment to dispute settlement. Full citations and analyses are provided.
Book Description
This Nutshell examines the negotiation of business transactions; the documentary sale; currency issues; technology transfers; dispute settlement; and the immunity of states and the act of state doctrine in commercial arbitration. Also provides an evaluation of business transactions in developing and non-market economies.
Customer Reviews:
Thorough introduction to international business transactions.......2007-01-05
I found the bood to be very informative, and very easy to understand, unlike other law books on the matter. It was a short read, and a thorough introduction to international business transactions.
Book Description
This text focuses on the negotiation of business transactions, the documentary sale and use of letters of credit, currency issues, technology transfers, transactions in developing and non-market economies, dispute settlement, and the immunity of states and use of the act of state doctrine in commercial transactions. The text is intended to provide a broad introduction to the people and institutions who practice international business transactions, and the government and multilateral organizations which both encourage and restrict trade. It provides the scope and highlights you need to excel in understanding this field.
Product Description
This casebook comprehensively covers the dynamic field of international business, primarily for a U.S. perspective. Gives current, in-depth explanations about issues that corporate clients are likely to face, such as defending agianst important competition, expanding exports and overseas markets and dealing with the North American Free Trade Agreement and the Uruguay Round the General Agreement on Tariffs and Trade. Provides many hard-to-find legal documents. This coursebook is designed to introduce law students to a wide range of problems involving trade, licensing and investment issues, and how those issues are affected by trade or investment in developed, developin nonmarket and transition economies.
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Books Index
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General
| Taxes
| Accounting
| Industries & Professions
| Business & Investing
| Subjects
| Books
International Taxation (Concepts and Insights)
International Taxation in a Nutshell, (In a Nutshell (West Publishing))
Introduction to United States International Taxation (Introduction to Law Series)
International Income Taxation: Code and Regulations--Selected Sections
Corporation Taxation: Examples And Explanations (Examples & Explanations)
