{"product_id":"introduction-to-united-states-international-james-r-repetti-9789403523859","title":"Introduction to United States International Taxation","description":"\u003cp\u003eThe new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad.\u003c\/p\u003e \u003cp\u003eThe presentation focuses on the following aspects of the subject matter: \u003c\/p\u003e \u003cul\u003e \u003cli\u003egeneral aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and accounting aspects;\u003c\/li\u003e \u003cli\u003ethe basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions;\u003c\/li\u003e \u003cli\u003ethe US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources;\u003c\/li\u003e \u003cli\u003ethe basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons;\u003c\/li\u003e \u003cli\u003ethe income tax treatment of foreign corporations controlled by US shareholders, including the new GILTI minimum tax and exempt dividend rules;\u003c\/li\u003e \u003cli\u003ethe special treatment under FDII of a US corporation's export of goods, services and intangible rights;\u003c\/li\u003e \u003cli\u003ethe general intercompany pricing rules and special transfer pricing rules applicable to particular transactions;\u003c\/li\u003e \u003cli\u003erules for the treatment of transactions involving currencies other than the US dollar;\u003c\/li\u003e \u003cli\u003esituations in which US income tax treaty provisions modify the basic rules; and\u003c\/li\u003e \u003cli\u003ethe wealth transfer tax system, including modifications made by estate and gift tax treaties.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThroughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen.\u003c\/p\u003e \u003cp\u003eFor non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, \u003cem\u003eIntroduction to United States International Taxation\u003c\/em\u003e offers the ideal reference source.\u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e James R. Repetti\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403523859\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403523859\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 07\/07\/2021\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 312\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.35lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.75d","brand":"James R. Repetti","offers":[{"title":"Hardcover","offer_id":43990589735167,"sku":"9789403523859","price":170.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_e3a4f788-8da8-4065-8cf0-9a3690d7d39f.jpg?v=1683305541","url":"https:\/\/www.whiterainbookhouse.com\/products\/introduction-to-united-states-international-james-r-repetti-9789403523859","provider":"WR Book House","version":"1.0","type":"link"}