000 01618nam a2200301 a 4500
999 _c255261
_d255261
001 13246956
003 TH-BaBU
005 20221228111807.0
008 030620s2004 nju b 001 0 eng d
020 _a9780471464495
020 _a9780471482819 (electronic bk.)
040 _aDLC
_cTH-BaBU
050 0 0 _aKF6419
_b.L37 2004
100 1 _aLarkins, Ernest R.
_q(Ernest Radford)
245 1 0 _aInternational applications of U.S. income tax law
_h[electronic resource] :
_binbound and outbound transactions /
_cErnest R. Larkins.
246 3 _aInternational applications of US income tax law
260 _aHoboken, N.J. :
_bWiley,
_cc2004.
300 _a1 online resource.
504 _aIncludes bibliographical references and index.
505 0 _aPolicy 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.
650 0 _aIncome tax
_zUnited States
_xForeign income.
650 0 _aInvestments, Foreign
_xTaxation
_xLaw and legislation
_zUnited States.
650 0 _aNoncitizens
_xTaxation
_xLaw and legislation
_zUnited States.
650 0 _aForeign tax credit
_zUnited States.
650 0 _aDouble taxation
_zUnited States.
856 4 1 _uhttp://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=103227&site=ehost-live&scope=site
_zElectronic Resources
942 _2lcc
_cEB