International Taxation: Corporate and Individual - Hardcover

Philip F. Postlewaite; Stephanie Hoffer

Hardcover

ISBN 10: 1594607974 ISBN 13: 9781594607974

Publisher: Carolina Academic Press, 2010

Synopsis

This two-volume treatise covers domestic taxation of foreign individuals and businesses that have income connected to the United States, as well as domestic taxation of foreign income earned by United States individuals and businesses.  Volume 1 analyzes ''outbound'' transactions, where United States individuals and businesses work and invest abroad, and it includes chapters on the foreign tax credit, the section 911 exclusion for United States citizens working abroad, and controlled foreign corporations. This volume also addresses limitations and safeguard regimes for outbound transactions. Volume 2 addresses ''inbound'' transactions, where foreign individuals work and invest in the United States, and it contains comprehensive chapters on residency classification rules, income sourcing rules, taxation of foreign persons, and dispositions of interests in United States real property. The volumes also provide a new and detailed discussion of the effect of international tax treaties on both inbound and outbound transactions.

About this title

About the Author:

Philip F. Postlewaite is the Harry B. Reese Research Professor of Law and Director of the Graduate Tax Program and Non-Degree Tax Education at Northwestern University School of Law. Stephanie Hoffer is an Assistant Professor of Law at The Ohio State University Moritz College of Law.

About this edition

• Publisher: Carolina Academic Press
• Publication date: 2010
• ISBN 10: 1594607974
• ISBN 13: 9781594607974
• Binding: Hardcover
• Edition number: 5
• Number of pages: 1320