International Taxation in a Nutshell, 11th Edition, (ePub/PDF) presents an introduction to U.S. international taxation useful to both U.S. and non-U.S. practitioners and students interested in the topic, has been comprehensively revised and updated to address the basic changes to the U.S. international tax rules introduced by the 2017 tax act, in addition to global tax changes brought about by the OECD’s project on cross-border tax avoidance. Moreover. providing a survey of the technical rules, the ebook also offers insight into tax planning considerations and how these have been altered by the latest U.S. and global developments. Both the U.S. activities of foreign taxpayers, along with the foreign activities of U.S. taxpayers are explored. In today’s world, it is important for those involved in business and investment activities to understand the tax consequences that affect cross-border flows. The authors’ careers span both the private and academic sectors, and they have used their experiences to distill the complications of real-world tax considerations into a clearly written, straightforward presentation of the important international tax concepts.
NOTE: The product only includes the ebook, International Taxation in a Nutshell, 11th Edition in ePub. A converted PDF is available upon request. No access codes are included.