International Aspects of the US Taxation System

  • Felix I. Lessambo

Table of contents

  1. Front Matter
    Pages i-xxiii
  2. Felix I. Lessambo
    Pages 1-5
  3. Felix I. Lessambo
    Pages 7-16
  4. Felix I. Lessambo
    Pages 17-29
  5. Felix I. Lessambo
    Pages 31-53
  6. Felix I. Lessambo
    Pages 55-69
  7. Felix I. Lessambo
    Pages 71-80
  8. Felix I. Lessambo
    Pages 101-126
  9. Felix I. Lessambo
    Pages 127-137
  10. Felix I. Lessambo
    Pages 165-197
  11. Felix I. Lessambo
    Pages 199-244
  12. Felix I. Lessambo
    Pages 245-263
  13. Felix I. Lessambo
    Pages 265-282
  14. Felix I. Lessambo
    Pages 283-297
  15. Felix I. Lessambo
    Pages 299-319
  16. Felix I. Lessambo
    Pages 321-333

About this book

Introduction

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.

Keywords

inbound tax outbound tax tax united states tax law branch profit tax FACTA foreign tax credits subpart F income base erosion profit sharing tax avoidance tax arbitrage tax treaty

Authors and affiliations

  • Felix I. Lessambo
    • 1
  1. 1.The Peter J. Tobin College of BusinessSt. John’s UniversityJamaicaUSA

Bibliographic information

  • DOI https://doi.org/10.1057/978-1-349-94935-9
  • Copyright Information The Editor(s) (if applicable) and The Author(s) 2016
  • Publisher Name Palgrave Macmillan, New York
  • eBook Packages Economics and Finance
  • Print ISBN 978-1-349-94934-2
  • Online ISBN 978-1-349-94935-9
  • About this book
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