Description

International Taxation (Concepts and Insights Series) 6th Edition Bret Wells ISBN 9798317702830

This study aid provides a clear and practical guide to the international taxation aspects of the U.S. tax system. In recent years, G-7 nations have sought greater alignment of their domestic tax laws, leading to increasing similarities between U.S. rules and those of other countries. Nevertheless, international taxation ultimately involves understanding the laws of a specific nation. Accordingly, this book focuses on how U.S. tax law applies to economic activities with an international dimension.

The Sixth Edition is organized into three sections: common principles of international taxation for both inbound and outbound transactions, inbound U.S. taxation, and outbound U.S. taxation. It pays particular attention to base erosion and profit-shifting strategies and the additional complexity introduced into the U.S. tax system to address these issues. Part of the Concepts and Insights Series, this book is designed as recommended reading to complement casebook instruction and support student learning.

International Taxation (Concepts and Insights Series) 6th Edition Bret Wells ISBN 9798317702830, 979-8317702830 & 9798317706029

Author
Bret Wells