Aspen Publishing

Introduction to United States International Taxation, Seventh Edition

James R. Repetti, Diane M. Ring, Stephen E. Shay


  • ISBN: 9781543810806

In stock.

  • Description

    The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the U.S. and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the United States in taxing American or foreign individuals and corporations as they invest, work, or carry on a trade or business in the U.S. or abroad. Throughout the book, the authors incorporate references not only to the Internal Revenue Code provisions under discussion, but also to relevant Treasury Regulations, other administrative material, and important cases that have arisen. For tax practitioners, tax professors, and students both within and outside the U.S., and others seeking a structural framework in which an international tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.

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  • Additional Product Details

    Publication Date: 1/14/2022
    Copyright: 2022
    Pages: 312
    Print: 9781543810806
    eBook: 9781543827248