Taxation of International Transactions: Materials, Texts And Problems (American Casebook Series)

Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions. Textual discussion, cases, rulings and problems, guides students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, and U.S. individuals and entities seeking to derive income abroad. Covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.Charles H. Gustafson is the author of 'Taxation of International Transactions: Materials, Texts And Problems (American Casebook Series)', published 2005 under ISBN 9780314149305 and ISBN 0314149309.