International Taxation

The Fifth Edition of this study aid focuses on international taxation aspects of the U.S. tax system, with a particular emphasis on base erosion and profit shifting strategies. It is divided into three sections and is designed as recommended reading to complement casebook instruction.

Format: Paperback / softback
Length: 492 pages
Publication date: 30 July 2022
Publisher: West Academic Publishing

This comprehensive study aid delves into the intricate realm of international taxation as it pertains to the U.S. tax system. In recent years, there has been a concerted effort among the G-7 nations to harmonize their domestic tax laws, leading to a growing resemblance between the principles and enforcement mechanisms of the U.S. tax system and those of other countries. While there may be similarities in the design of tax laws across nations, it is important to recognize that the study of international taxation ultimately revolves around the laws of a specific nation. Thus, this book focuses on the examination of U.S. taxation as it applies to economic activities with an international dimension.

The Fifth Edition of this text is organized into three distinct sections: common elements of international taxation for both inbound and outbound taxation, inbound U.S. taxation, and outbound U.S. taxation. Special emphasis is placed on base erosion and profit shifting strategies, which have resulted in the complexity of the U.S. tax regime to address these phenomena in both the inbound and outbound contexts. This new offering is part of the Concepts and Insights Series and is designed as a recommended reading supplement to casebook instruction.

Dimension: 236 x 159 (mm)
ISBN-13: 9781636597744
Edition number: 5 Revised edition