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Your fastest research resource for any question on the complex and ever-changing area of international taxation.
U.S. International Taxation quickly and efficiently delivers answers to any and all key questions concerning international taxation.
Authors Kuntz and Peroni provide authoritative, in-depth, and practical analysis of the laws, regulations, treaties, and decisions governing U.S. taxation of U.S. persons with foreign income and foreign persons with U.S. income.
U.S. International Taxation is organized on a transactional basis rather than by discrete points of law and covers the full scope of international taxation topics with in-depth guidance on:
- Taxation of foreign corporations owned by U.S. persons
- Taxation of U.S. corporations owned by foreign persons
- Special treatment of controlled foreign corporations and passive foreign investment companies
- Foreign tax credits
- Withholding for foreign persons with U.S. income
- Benefits of income tax treaties
- Taxation relating to possessions
- Hidden IRS Notice changes to regulations
- Sources of income and deductions