International Aspects of the Us Taxation System (Hardcover)

1. Overview 2. The Underlying Principles of the US Tax System 3. US Inbound taxation 4. The Split of Tax Jurisdiction: The Source Rules 5. The US Taxing Regime of Foreign Taxpayers 6. The Branch Profits Tax 7. Foreign Investment in Real Property Transaction Act 8. The Taxation of Foreign Sovereign in the United States 9. The International Tax Treaty Rules 10. Foreign Account Tax Compliance Act 11. Taxation Regime of Expatriates and Corporate Inversion 12. The Investments of US Individuals or Corporations Abroad 13. The US Foreign Tax Credit Regime 14. The Subpart F Regime 15. Taxation of Derivatives 16. The Taxation of Foreign Currency 17. Domestic International Sales Corporation 18. International Outbound Transactions 19. Cross-Border Tax Arbitrage 20. Base Erosion and Profit Shiftingdiv