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米国国際税制と租税条約

U.S. International Taxation and Tax Treaties

Rufus von Thulen Rhoades, Marshall J. Langer

6 vols. Looseleaf. 1971 to date.(追録年4回)

Matthew Bender. ISBN: 9780820527789

¥759,140

在庫あり

米国国際税制について網羅的な資料とともに権威ある解釈を提供する文献。本書は解説編(3巻)と資料編(3巻)から構成されており、資料編では米国の締結する最新の租税条約を国別で収録しています。

□特定外国子会社等(CFCs) □外国販売会社(FSCs) □外国税額控除 □企業再編税制 □移転価格 □受動的所得 □外国金融口座報告書(FBARs) □オフショア投資ファンド □米国内不動産 □外国信託 □租税条約の適用範囲 □恒久的施設(PE) □支店への課税 □租税情報交換条約(TIEA) など

【Table of Contents】

PART I TAXATION OF AMERICANS OPERATING ABROAD

1. Fundamental Concepts

2. U.S. Citizens Abroad—IRC Section 911

3. Controlled Foreign Corporations (CFCs): Operations

4. Controlled Foreign Corporations (CFCs): Constructive Distributions

5. Controlled Foreign Corporations (CFCs): Sales or Reorganizations

6. Personal Holding Companies

7. Investment Companies

8. U.S. Possessions

9. Foreign Sales Corporations

10. Domestic International Sales Corporations

11. International Boycotts

12. Foreign Tax Credit: Direct Credit

13. Foreign Tax Credit: Deemed-Paid Credit

14. Foreign Tax Credit: Statutory Limitation

15. Foreign Tax Credit: Miscellaneous Issues

16. Foreign Currency Gains and Losses

17. Reorganizations Involving Foreign Corporations (IRC Section 367)

18. Transfer Pricing and Reallocation of Income (IRC Section 482)

19-22 [Reserved]

PART II FOREIGN PERSONS' ACTIVITIES IN THE UNITED STATES

23. Residency

24. Classification of Entities

25. Rules on the Source of Income

26. Passive Income Rules

27. Withholding on Passive Income

28. Taxation of U.S. Business Income

29. Miscellaneous Issues Concerning Foreign Persons

30. Offshore Investment Funds

31. U.S. Real Estate Owned by Foreign Persons

32. Foreign Trusts

33. Estate and Gift Taxation of Foreign Persons

34-39 [Reserved]

PART III ANALYSIS OF U.S. INCOME TAX TREATIES

40. Status of U.S. Income Tax Treaties

41. How Income Tax Treaties Work

42. Treaty Coverage and Definitions

43. Treaty Overrides—Treaties Versus the Code

44. Permanent Establishments

45. Business Profits

46. Branch Taxes

47. Transportation Income

48. Real Property Income

49. Investment Income and Reduced Withholding

50. Dividends

51. Interest Income

52. Royalties

53. Gains

54. Limitations on Treaty Shopping

55. Personal Services Income of Independant Contractors, Employees, Entertainers and Athletes

56. Pensions, Annuities, Social Security Benefits and Miscellaneous Personal Services Income

57. Other Income, Capital and Double Taxation Relief

58. Nondiscrimination

59. Mutual Assistance and Competent Authority Procedures

60. Information Exchange and Collection Assistance

61. Analysis of U.S. Income Tax Treaties

62. Treaty Arbitration Provisions

63-69 [Reserved]

PART IV ANALYSIS OF OTHER U.S. TAX AGREEMENTS

70. Estate and Gift Tax Treaties

71. Tax Information Exchange Agreements (TIEAs)

72. Tax Implementation Agreements with U.S. Possessions

73. Transportation Agreements

74. Social Security Totalization Agreements

PART V Appendix A TAX TREATIES AND AGREEMENTS

米国が締結する租税条約抄録を国別に収録。

PART VI Appendix B MODEL TAX TREATIES

Ch.1 2006 U.S. Model Income Tax Treaty

Ch.2 2006 U.S. Model Income Tax Treaty Technical Explanation

Ch.3 Prior 1996 Model Income Tax Treaty

Ch.4 (Reserved)

Ch.5 1980 U.S. Model Estate and Gift Tax Treaty and Technical Explanation

Ch.6 1984 Draft U.S. Tax Information Exchange Agreement (TIEA) and Technical Explanation