Author: DANIEL J. LATHROPE
Publisher: Foundation Press
Release Date: 2018-07-23
This uniquely affordable volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and of domestic entities whose income derives from outside the United States. Lathrope's 2018 edition is notably shorter in length and a fraction of the price of the leading competition. The new volume contains all relevant changes made by the Tax Cuts and Jobs Act (Pub. L. No. 115-97), changes to IRS regulations since 2017, and the inflation-adjusted items for 2018 are included (Revenue Procedure 2018-18 and Revenue Procedure 2017-58).
Author: Daniel J. Lathrope
Release Date: 2010
This uniquely affordable, 525-page volume contains all of the relevant Internal Revenue Code provisions and Treasury Regulations necessary for introductory classes in United States international taxation. The volume is updated to include recent changes in the Treasury Regulations and statutory changes made by the Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92), the Hiring Incentives to Restore Employment Act (P.L. 111.144), the Patient Protection and Affordable Care Act (P.L. 111-148), and the Reconciliation Act of 2010 (P.L. 111-152). It is specially geared for use in two or three-unit international taxation courses, and includes essential legislation and regulations affecting U.S. taxation of foreign entities and domestic entities whose income derives from outside the United States.
Author: Walter W. Heiser
Release Date: 2013-06-19
This annually revised handbook is designed to be used in conjunction with any Civil Procedure casebook. Contents include selected California court decisions, procedural statutes, and court rules, reproduced in their entirety. The selection is limited to those materials that demonstrate important differences between California and federal procedure. The handbook also contains textual materials that explain various topics, as well as numerous notes and questions designed to further analyze the reproduced cases and statutes. California Civil Procedure Handbook also contains the Federal Rules of Civil Procedure and selected Rules Advisory Committee Notes, the United States Constitution, and selected federal procedural statutes.
Author: Paul R. McDaniel
Publisher: Wolters Kluwer Law & Business
Release Date: 2014-10-30
Genre: Business & Economics
Introduction to United States International Taxation, Sixth Edition, presents the basic principles and rules of the United States international tax system in brief and manageable form. This title is a joint publication with Kluwer Law International (KLI). Key Features: Introduces the application of U.S. income and wealth transfer tax systems with regard to taxpayers investing or transacting business in the U.S. and other countries Includes overview of the U.S. income tax system Gives references to the Internal Revenue Code provisions under discussion, and to the Treasure Regulations issued interpreting the statutory rules Highlights significant administrative announcements of the Internal Revenue Service (revenue rulings and revenue procedures), as well as case law Covers in detail the important changes made by the 2004 Jobs Act
Author: Robert J. Peroni
Release Date: 2008
Genre: Business & Economics
Compiled by a team of distinguished law professors, the 2008-2009 edition of INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections serves both students and practitioners in accessing the laws and regulations for U.S. international tax. For students, the INTERNATIONAL INCOME TAXATION: Code and Regulations--Selected Sections is a popular companion to an international tax coursebook for use in undergraduate or graduate courses in law and business schools. For practitioners, the book is an exclusive convenient desk reference. Unlike the full multi-volume Internal Revenue Code and Income Tax Regulations, this single-volume reference travels well between home and office -- and between classroom and dorm. The book features a reader-friendly large 7-1/4" x 10" format with new larger type fonts for enhanced readability.
Release Date: 2007
This compact volume contains all of the key unfair competition, trademark, copyright and patent statutes and related international agreements in a form convenient for student use. In addition to the full text of the Patent, Copyright and Trademark statutes, it includes the principal intellectual property treaties and agreements, as well as the Restatement (Third) of Unfair Competition and the Uniform Trade Secrets Act.
Author: Alberto Giovannini
Publisher: University of Chicago Press
Release Date: 1993-09-15
Genre: Business & Economics
This book presents research on how taxes affect the investment and financing decisions of multinationals. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies.