Rhoades & Langer, U.S. International Taxation & Tax Treaties

Commentary

Updated every year, this title provides comprehensive and incisive analysis on such topics as:
  • US taxation of non-resident aliens

  • US citizens living abroad

  • Foreign individuals and corporations investing or doing business in the United States

  • Transfer pricing and reallocation of income

  • Passive income rules

  • Foreign tax credits

  • Foreign subsidiaries of US corporations

  • Branch level taxes

  • Foreign corporate reorganizations

  • Foreign currency transactions

  • Foreign investment in US real property

  • Income tax treaty provisions and how they work

  • Annotated texts of all US income tax treaties

  • Texts of US estate and gift tax treaties, tax information exchange agreements, transportation agreements and others


SOURCE CURRENCY
September 2023