国际税收

书籍目录

Contents

Preface

Acknowledgments

1 The Lohic of Tax

2 The Imprtance of Source

3 The Characterization of Income

4 The Allocation of Deductions

5 The Taxation of U.S.Nonbusiness Income

6 The Taxation of U.S.Business Income

7 Transferring Property Out of Residence Jurisdiction

8 Intercompany Pricing

9 Deferral and Its Exceptions

10 Avoiding Double Taxation:The United States Foreign Tax Credit

11 Terminating the Investment 

12 A Brief(and Perhaps Temporary)Instruction in How to Undermine Almost Everything:Allocation of Interest Expense,Some Foreign Tax Credit Categories,and Subpart F

13 How to Read a Treaty

14 The End of the Lecture

Table of Cases

Index

作者简介

税收是当今跨国公司所面临的重要且繁杂的现实问题，本书从税收的性质及其减免入手，介绍了美国的企业所得税和非企业所得税的状况、企业间定价及避免双重征税的技巧等内容，并且以引人入胜的实例、详细的评注，直观的图表给读者以实用性的指导。本书为学习和研究提供了丰富的资料，展示了专业人士关于国际税收的观点，方便读者了解这一领域的最新动态。

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