Product Description: This Nutshell provides the fundamentals of U.S. international taxation. Addresses the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. citizens and residents, focusing on the U.S. foreign tax credit...read more

Product Description: This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S...read more

Product Description: Electronic Commerce and Multi-Jurisdictional Taxation (2001) is the successor to the widely-acclaimed Electronic Commerce and International Taxation (1999). The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax perspective...read more (view table of contents, read Amazon.com's description)

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Product Description: `Electronic commerce' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. It is expanding. It has major implications for all facets of society. But tax authorities have questioned whether existing tax principles and rules are equipped to deal with the challenges of conducting business in cyberspace...read more (view table of contents, read Amazon.com's description)

Product Description: Awareness of the ins and outs of the latest instruments governing tax regulations is a must for the international tax practitioner. Aficionados know by now that the U.S. Treasury Department's draft Model Income Tax Convention, published in 1981 (the 1981 Model), was withdrawn as the official U...read more

Product Description: Very much unlike any existing material, this book presents approximately 20 of the most important US Income Tax Treaties in a handy single volume desk reference book. Both lawyers and law students will be able to find an applicable treaty provision in seconds and to compare similar provisions in different treaties with relative ease...read more