International Tax Law Outline

Author: Richard L. Dornberg
Publisher:
Publish Date: 1999-08-01
Features: This book is divided into five parts. After introducing the basic principles of U.S. international tax law, the second part discusses the activities of foreign taxpayers in the United States, specifically the investments and business activities carried out by non-residents and foreign companies in the U.S. This section explains who is considered a non-resident for U.S. tax purposes and explores the fundamental judicial tax principles of the U.S. as well as the U.S. (income) source rules. This part places particular emphasis on the branch profit tax and regulations affecting foreign investments in U.S. real estate, and includes a chapter dedicated to U.S. income tax treaties.