SOURCE CURRENCY November 2024. 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.