Larkins, Ernest R. <br/><br/>
International applications of U.S. income tax law   inbound and outbound transactions /  [electronic resource] : 
 International applications of US income tax law 
Ernest R. Larkins. 
 - Hoboken, N.J. :  Wiley,  c2004. 
 - 1 online resource. 
<br/><br/>Includes bibliographical references and index. 
<br/><br/>Policy and overview -- Jurisdiction to tax -- Income tax treaties -- Source of income -- Allocation and apportionment -- Foreign persons -- Nonbusiness income -- Business income -- Real property gains -- Branch taxes -- Foreign tax credit -- Controlled foreign corporations -- Other antideferral provisions -- Expert incentives -- U.S. individuals abroad -- Transfer prices -- Asset transfers. 
<br/><br/><label>ISBN: </label>9780471464495 9780471482819 (electronic bk.) 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Income tax--Foreign income.--United States<br/>Investments, Foreign--Taxation--Law and legislation--United States.<br/>Noncitizens--Taxation--Law and legislation--United States.<br/>Foreign tax credit--United States.<br/>Double taxation--United States.
<br/><br/><label>LC Class. No.: </label>KF6419  / .L37 2004