U.S. International Taxation Cases and Materials - 6th Edition - Avi Yonah

U.S. International Taxation Cases and Materials - 6th Edition - Avi Yonah

ISBN 9798892099110

This updated edition reflects the significant developments that have transformed U.S. international tax law in recent years. Following the sweeping reforms enacted in 2017, the Treasury Department has issued extensive regulatory guidance interpreting and implementing key provisions of the law. More recently, Congress enacted additional changes to the taxation of cross-border transactions in 2025, while a series of important judicial decisions has further shaped the evolving landscape of international tax policy and administration. This edition incorporates these legislative, regulatory, and judicial developments throughout the text.

Recognizing the complexity of international taxation, the book is organized to provide students with a clear and accessible framework for understanding the subject. It begins with foundational concepts and topics that affect both inbound and outbound taxation. It then examines the taxation of foreign persons and entities conducting activities in the United States before turning to the taxation of U.S. persons and businesses operating abroad.

Although U.S. international tax law is widely regarded as one of the most challenging areas of federal taxation, this casebook is designed to make the subject approachable without sacrificing analytical rigor. Consistent with prior editions, the text emphasizes the broader structure and policy objectives underlying the detailed rules governing cross-border transactions. Rather than focusing solely on technical provisions, it helps students understand how individual rules fit within the larger framework of inbound and outbound taxation.

By integrating doctrine, policy, and practical application, the book enables students to connect specific tax issues to the broader economic and policy considerations that shape the U.S. international tax system. The result is a coherent and accessible resource that equips students with both the technical knowledge and conceptual understanding necessary to analyze the increasingly important field of international taxation.

U.S. International Taxation Cases and Materials - 6th Edition - Avi Yonah
ISBN 9798892099110, 9798892099110, 979-8892099110, 979-8-8920-9911-0, 979-8-89209-911-0

Reuven S. Avi-Yonah
Diane M. Ring
Yariv Brauner
Bret Wells