Taxation of International Transactions: Materials, Text, and Problems (American Casebook Series) Год выпуска: 0Автор: Charles Gustafson, Robert J. Peroni, Richard Crawford PughИздательство: Страниц: 0ISBN: 0314251340Описание 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.
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