This book provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the U

The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning poi

Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US tax

This thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led t