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International Aspects of the US Taxation System

  • Book
  • © 2016

Overview

Authors:
  1. Felix I. Lessambo

    1. The Peter J. Tobin College of Business, St. John’s University, Jamaica, USA

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  • Provides real illustrations of complex US tax policies
  • Details inbound and outbound taxes separately
  • Ideal for practitioners specializing in a particular area

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Table of contents (20 chapters)

  1. Front Matter

    Pages i-xxiii
    Download chapter PDF

  2. Overview

    • Felix I. Lessambo
    Pages 1-5

  3. The Underlying Principles of the US Tax System

    • Felix I. Lessambo
    Pages 7-16

  4. Inbound Taxation

    • Felix I. Lessambo
    Pages 17-29

  5. The Split of Tax Jurisdiction: The Source Rules

    • Felix I. Lessambo
    Pages 31-53

  6. The US Taxing Regime of Foreign Taxpayers

    • Felix I. Lessambo
    Pages 55-69

  7. The Branch Profits Tax

    • Felix I. Lessambo
    Pages 71-80

  8. Foreign Investment in the Real Property Transaction Act

    • Felix I. Lessambo
    Pages 81-91

  9. The Taxation of Foreign Sovereign in the United States

    • Felix I. Lessambo
    Pages 93-100

  10. The International Tax Treaty

    • Felix I. Lessambo
    Pages 101-126

  11. Foreign Account Tax Compliance Act

    • Felix I. Lessambo
    Pages 127-137

  12. Taxation Regime of Expatriates and Corporate Inversion

    • Felix I. Lessambo
    Pages 139-156

  13. The Investments of US Individuals or Corporations Abroad

    • Felix I. Lessambo
    Pages 157-163

  14. The US Foreign Tax Credit Regime

    • Felix I. Lessambo
    Pages 165-197

  15. The Subpart F Regime

    • Felix I. Lessambo
    Pages 199-244

  16. Taxation of Derivatives

    • Felix I. Lessambo
    Pages 245-263

  17. The Taxation of Foreign Currency

    • Felix I. Lessambo
    Pages 265-282

  18. Domestic International Sales Corporation

    • Felix I. Lessambo
    Pages 283-297

  19. International Outbound Transactions

    • Felix I. Lessambo
    Pages 299-319

  20. Cross-Border Tax Arbitrage

    • Felix I. Lessambo
    Pages 321-333
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Keywords

About this book

This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.

Authors and Affiliations

  • The Peter J. Tobin College of Business, St. John’s University, Jamaica, USA

    Felix I. Lessambo

About the author

Felix I. Lessambo is Adjunct Associate Professor at the Peter J. Tobin College of Business at St. John's University, USA. He practiced in international tax and alternative investment management groups where he structured and advised on hedge funds and private equity cross-border transactions. He is the author of several books in finance, including The International Banking System, The International Corporate Governance System, and International Financial Institutions and Their Challenges.

Bibliographic Information

  • Book Title: International Aspects of the US Taxation System

  • Authors: Felix I. Lessambo

  • DOI: https://doi.org/10.1057/978-1-349-94935-9

  • Publisher: Palgrave Macmillan New York

  • eBook Packages: Economics and Finance, Economics and Finance (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s) 2016

  • Hardcover ISBN: 978-1-349-94934-2Published: 29 September 2016

  • Softcover ISBN: 978-1-349-95678-4Published: 06 July 2018

  • eBook ISBN: 978-1-349-94935-9Published: 29 September 2016

  • Edition Number: 1

  • Number of Pages: XXIII, 378

  • Number of Illustrations: 10 b/w illustrations, 10 illustrations in colour

  • Topics: Public Finance, Business Taxation/Tax Law

  • Industry Sectors: Finance, Business & Banking

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