Awareness of the ins and outs of the latest instruments governing tax regulations is a must for the international tax practitioner. Aficionados know by now that the U.S. Treasury Department's draft Model Income Tax Convention, published in 1981 (the 1981 Model), was withdrawn as the official U.S. Model in 1992. At long last, on September 20, 1996, the Treasury released the 1996 U.S. Model. For the first time a technical explanation accompanies the Model. Practitioners need a quick and complete apprisal of new developments and changes since the 1981 Model. This monograph contains an...
Awareness of the ins and outs of the latest instruments governing tax regulations is a must for the international tax practitioner. Aficionados know b...
Where there's trade, there's taxation. And more often than not these days, that means United States taxation. Essentials of United States Taxation clearly explains basic structural features and accounting issues, corporate and partnership taxation, and the rules governing international transactions, both inbound and outbound. It provides concise, accurate answers to such questions as: What is the US tax treatment of mergers and acquisitions? How are joint ventures and other hybrid entities taxed in the United States? How does the US foreign tax credit work? What are the most...
Where there's trade, there's taxation. And more often than not these days, that means United States taxation. Essentials of United States Taxation<...