International Taxation in a Nutshell

Description

This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been revised and updated with the most up-to-date discussion of recent regulatory guidance interpreting the significant changes to the U.S. international tax rules introduced by the 2017 tax act. It also includes a discussion of how the newly enacted U.S. book minimum tax interacts with the international tax rules. Referenced throughout are the global tax developments of recent years and how those rules and proposals interact with the U.S. international tax regime. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been impacted by U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today’s world, it is crucial for those involved in business and investment activities to understand the tax consequences of cross-border flows. The author’s career spans the academic and private sectors, and she has used her experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key(more...) Review: Good book for tax practitioners what’s to understand international tax laws. - Great book about US international taxation. I work in corporate tax, and this book explains many tax codes that our client deals with day-to-day environments. Review: Great Rundown of Important Concepts - This book contains a great deal of quality information that is condensed into a relatively short-form and easy to digest format. The up-to-date commentary on current law is well written, detailed, and thoughtful, whereas some other books in the Nutshell series are a bit outdated. Finally, the author’s “sass” (for want of a better term) is refreshing and amusing. There are occasional side comments and dry humor, sprinkled sparingly enough to maintain the professional tone, yet frequently enough to get the occasional laugh out of the reader. (e.g. “The complexity involved in applying I.R.C. § 904 to the separate baskets has turned many a sane tax professional (oxymoron?) into a “basket case.” Page 375.) 10 out of 10, would recommend.