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米国の国際税制 第3版

United States International Taxation, 3rd Edition

Philip F. Postlewaite, Jeffrey T. Sheffield, Julie Green Baumeister, Genevieve A. Tokic

1 vol. xvii, 596 p. Hard., 2015.(Graduate Tax Series)

Carolina Academic Press (Formerly published by LexisNexis Academic), USA. ISBN: 9781632815422

¥27,363

在庫あり

国際的な活動および取引に適用される連邦所得税制の複雑な法規を取り上げた教科書。国際的状況下における不正な租税回避を抑制するためのセーフガード規則などを取り上げています。

【Table of Contents】

Part I Foundations of International Taxation

1. Residency Classification Rules

2. Source Rules

Part II Introduction to the Treatment of Outbound Activities

3. Foreign Earned income of United States Persons

4. Foreign Tax Credit: Overview

5. Foreign Tax Credit: the “Deemed Paid” Credit

6. Foreign Tax Credit: the §904 Limitations

Part III Inbound Taxation

7. Treatment of Foreign-owned United States Investment Income

8. Treatment of Foreign-owned United States Business Income

9. Taxation of Branch Profits and Investment in United States Real Property

10. Overview of Tax Treaties

11. Tax Treaties and Investment Income

12. Tax Treaties and Business Income

Part IV Safeguards

13. Introduction to Controlled Foreign Corporations

14. Controlled Foreign Corporations – Subpart F Income

15. Passive Foreign Investment Companies

Appendix

Table of Cases

Table of Statutes

Table of Secondary Authorities

Index