Practical Guide to U.S. Taxation of International Transactions, Fifth Edition

Product Description

This comprehensive Guide provides readers with a practical command of the basic concepts and issues surrounding U.S. taxation of international transactions, with an emphasis on essential areas that businesses and their financial advisors need to understand. This fifth edition of the Practical Guide to U.S. Taxation of International Transactions has been completely revised to reflect the current state of U.S. international tax law after passage of the American Jobs Creation Act of 2004. It covers the repeal of the extra-territorial income (ETI) regime and its replacement by the domestic production deduction, the new temporary dividends-received deduction, modifications to the foreign tax credit, changes to the anti-deferral regimes, the tightening of tax rules on expatriation of individuals and more! Topics include: Tax jurisdiction Source of income rules Foreign tax credit Transfer pricing Anti-avoidance provisions Governing foreign corporations Foreign sales corporations Foreign currency translation and transactions Tax treaties Planning of foreign operations Foreign persons investing in the U.S. Foreign persons doing business in the U.S Contents PART I: BASIC PRINCIPLES Tax Jurisdiction Source of Income Rules PART II: U.S. TAXATION OF FOREIGN INCOME Foreign Tax Credit Deemed Paid Foreign Tax Credit Transfer Pricing Anti-Deferral Provisions Cross-Border Reorganizations Export Benefits Foreign Currency Translation and Transactions Anti-Avoidance Provisions Governing Foreign Corporations Tax Treaties Planning for Foreign Operations PART III: U.S. TAXATION OF FOREIGN PERSONS Foreign Persons Investing in the United States Foreign Persons Doing Business in the United States Planning for Foreign-Owned United States Operations PART IV: INTERNATIONAL TAX PRACTICE AND PROCEDURE International Tax Practice and Procedure

Customer Reviews:

An indispensabel guide for practitioners.......2007-10-18

The authors deliver an indispensable and valuable guide for international transactional and tax professionals. The analytics, coupled with the use of text and graphics will appeal to a wide range of readers!

International Applications of U.S. Income Tax Law: Inbound and Outbound Transactions (Wiley Finance)

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International Applications of U.S. Income Tax Law: Inbound and Outbound Transactions (Wiley Finance)
Ernest R. Larkins
Manufacturer: Wiley
ProductGroup: Book
Binding: Hardcover

General | Business & Investing | Subjects | Books

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International Taxation (Concepts and Insights)

ASIN: 047146449X

Book Description

A clear, concise explanation of United States tax law’s international aspects

In tackling a sometimes thorny set of laws and treaties, international tax expert Ernest Larkins emphasizes their economic effects, showing how to avoid hazards while reaping rewards which often go ignored. Coverage includes:

Special issues arising when a foreign person invests in U.S. real estate, as well as the best structures for holding such real estate
What a controlled foreign corporation is and what consequences result from this status
Acceptable transfer pricing methods and what penalties apply when taxpayers do not follow arm’s-length principles

International Applications of U.S. Income Tax Law also contains many useful tools which allow readers to build understanding through practice, as well as formulate and solve the complex problems international taxes can present.

Order your copy today!

Download Description

International Applications of U.S. Income Tax Law provides tax, accounting, and legal practitioners in the U.S. with a fundamental understanding of major concepts and issues in international tax. Readers will become more knowledgeable of how taxpayers achieve excess credit or excess limit positions and how they can profit from the economic incentives these positions create. International Applications of U.S. Income Tax Law also explains how to calculate marginal tax rates in many situations, a concept not found in other international tax books.

U.S. Taxation of International Transactions (American Casebook Series)

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U.S. Taxation of International Transactions (American Casebook Series)
Samuel C., Jr. Thompson
Manufacturer: West Publishing Company
ProductGroup: Book
Binding: Hardcover

Business Law | Reference | Business & Investing | Subjects | Books

General | Taxation | Law | Subjects | Books

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All Titles | Qualifying Textbooks - Fall 2007 | Stores | Books

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Reference | Qualifying Textbooks - Fall 2007 | Stores | Books
ASIN: 031404745X

Book Description

Part I covers tax treaties and U.S. taxation of personal-service income of nonresident aliens. Part II covers federal income taxation of U.S. operations of foreign entities and the U.S. taxation of the U.S. source non-trade or business income of nonresident aliens and foreign corporations; foreign-controlled U.S. corporations; sale or liquidation; and taxable and tax-free acquisitions. Part III covers federal income taxation of foreign operations of U.S. persons, foreign tax credit, sourcing rules and foreign currency roles, dividends, and partnerships. Part IV covers tax policy.

U.S. taxation of international outbound transactions and operations of U.S. businesses

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U.S. taxation of international outbound transactions and operations of U.S. businesses
Michael Tilton
Manufacturer: American Institute of Certified Public Accountants
ProductGroup: Book
Binding: Unknown Binding

Customer Reviews:

GO JIM!.......2000-06-16

This fifth book is just as warming as the previous four. Reading this book gives the reader a warm, fuzzy feeling of just being happy on the inside. The simplicity of the comic adds a touch of childish charm to the goofy little pictures. Definatelly a must read for those who already know Jim and for those who want to get aquainted with him.

Book Description

The A-Z of Film, Television and Video Terms is a handy pocket size glossary which provides, in language that is easy to understand, the terminology, abbreviations, acronyms, phrases and equipment of film, television and video.

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A-Z of Lighting Terms
BRIAN FITT
Manufacturer: Focal Press
ProductGroup: Book
Binding: Paperback

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Book Description

This pocket-sized A-Z guide will be of use to all those in the industry, particularly students, who have heard expressions or terms and wondered what they meant. Although most technical books have glossaries, The A-Z of Lighting Terms has expanded on many of these terms using illustrations to clarify some of the more complicated principles, formulae and laws.

Ideal for quick reference
A comprehensive listing supplemented with illustrations

Book Description

Janet Jackson's infamous "wardrobe malfunction" at the 2004 Superbowl precipitated a nationwide controversy. To judge by the hysterical reaction, one would think that nothing so shocking had ever been seen on television. Yet, remarkably, during the conservative 1950s, similar breast-baring accidents on television (by Faye Emerson and Jayne Mansfield) raised barely a stir. Is America on the verge of another puritanical era? Is this new Puritanism the result of something more than just concerns for public decency?

First Amendment and emerging technology specialist Frederick S. Lane examines America's changing attitudes toward decency and the politics of decency in this timely book. He takes a strong and unequivocal position that it is inappropriate and dangerous for the government to try to regulate morality. He accuses religious conservatives of starting "decency wars" for motives no more noble than profit and political gain. As Lane astutely points out, such controversies generate a flood of books, speeches, and syndicated radio and television programs. More importantly, they fill the coffers of conservative politicians and "non-profits."

Lane first sets the stage for the current controversy by reviewing the history of the decency debate from the invention of the camera as the catalyst for public decency concerns, through the mixing of morality and politics by the Moral Majority and the Christian Coalition, to the recent activist stance by the Federal Communications Commission against perceived indecency.

He spells out strategies for combating the rising influence of the Religious Right's puritanical ploys by emphasizing that decency standards are a private and personal responsibility, not a matter of law enforcement. He asserts that we must continuously educate the public regarding the ruinous effects of government censorship, watered-down textbooks, and homophobia. Moreover, he stresses the supreme importance of supporting existing and new organizations to counteract the propaganda from groups like the Christian Coalition and Focus on the Family.

Including interviews with politicians, religious leaders, entertainers, and other individuals across the spectrum of American culture, this compelling book is essential reading for understanding one of the most fiercely debated social issues of our nation.

Customer Reviews:

An answering flood of writings on whether decency should be regulated........2006-10-15

THE DECENCY WARS: THE CAMPAIGN TO CLEANSE AMERICAN CULTURE doesn't come from a journalist like you'd expect, but from a First Amendment specialist who considers the country's changing attitudes toward decency, using newspaper headlines as a foundation for documenting cultural change. It's inappropriate for the government to regulate morality in this issue, Frederick S. Lane maintains, and his book packs in surveys of decency controversies from past and present years, charting how new media has fostered questionable issues on freedom and also fostered an answering flood of writings on whether decency should be regulated.

Diane C. Donovan
California Bookwatch

Review of the "Decency Wars".......2006-10-06

From the cover and title, I could tell that this book was right up my alley, and it was hard to resist when it came out. The content ranged from historical to current, I learned so much about the history of these "decency wars" that I did not know, and I was refreshed on the incidents I was well aware of. For instance, I had no clue that the Puritan religious culture of our country can actually be traced back to Henry VIII! And of course the wrongs of the religious right are expertly exposed.

When I first started reading this book, my husband noted that the thing he doesn't like about non-fiction books is that they often expose a problem, but not the solution. I read non-fiction a lot, this doesn't bother me, but he is a little bit correct. This is exactly why I was happy that this book devoted the last chapter to a solution for fighting this particular problem. The bullets weren't a stretch to the things I already believe or already do, but what they did do was make me realize that there's more I need to do (without feeling like I wasn't already doing enough).

If you care a lot about anti-censorship, intellectual freedom, and the like, you will certainly enjoy this book.

Not Just Censorship.......2006-09-12

Having been on a bit of a politics jag over the Labor Day weekend ( What's the Matter with Kansas; The Republican War on Science), Decency Wars was an obvious next book to read.

I'd seen Frederick Lane on Jon Stewart, and he seemed interesting. I've also been interested in censorship for many years, so I thought I'd give it a try.

Decency Wars turned out to be the best of the three books--not only does it do a fantastic job of covering the history and development of censorship and the concept of "decency" in America (including an overview of the evolution of American-style christianity, starting with Henry VIII!), but it also does an excellent job of bringing together and illuminating many of the elements making up today's political and cultural landscape, and even has some good suggestions for ways to address the problems that we're facing.

It's also very well written and extremely readable, making it a very enjoyable and valuable read.

brilliant, important . . . and fun.......2006-08-23

Hooray - finally the curtain is pulled back and we can see how neo-conservatives have been playing Christian conservatives like marionettes for years. How else could Republicans get so many ordinary middle and working class people to vote and campaign against their own self interest??? How about . . . pretending that exposed boobs are more important than health care, livable wages, pension benefits and military debacles? Lane tells this story in such a well-researched and humorous manner--it's rare that policy and history is elevated to the level of a laugh-out-loud page turner. Remember Anita Bryant's campaign against gays (and the pie in her face?) Remember the arguments over breast exposure from Jane Mansfield to Farah Fawcett Majors to our own Janet Jackson? Anyone miss Tammy Fay Baker?There are great villains in here, like James Dobson and Raph Reed, and characters like Howard Stern and Bono. Thanks Mr. Lane for an important contribution.

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Knightmare Chess is a dream:

Knightmare Chess: The Original Game of Chaos on the Chessboard : Cards
Steve Jackson
Manufacturer: Steve Jackson Games
ProductGroup: Book
Binding: Hardcover
ASIN: 1556343191

Customer Reviews:

Knightmare Chess is a dream:.......2000-11-10

Bent Larsen, the Danish Chess Grandmaster was quoted as saying that "Chess is a beautiful mistress". Well, my mistress has shown me her dark side!

Nightmare Chess consists of a set of 80 heavy-weight playing cards. Each of these cards, when played, modify the standard game of chess in unique and entertaining (or bizarre) ways. Some effects apply only to one piece, others to many or all pieces. Cards can even interact with each other. Its like playing "Magic: the Gathering" over a chess board.

The cards themselves are high-quality. Each has a painted image related in some way to the effect of the card. Most of the imagery is dark, some even slightly disturbing. (nothing offensive, or even too worrisome for parents) The rules are straightfoward and brief. Most questions about card interactions are resolved by the basic rules, the remainder should be resolvable with a quick discussion with your opponent.

Gameplay is a chaotic blast! I love chess, but the addition of the Nightmare cards infused the game with a wonderful unpredictability.

For fans of chess or games like "Magic", you need this game! I would encourage anyone that enjoys games to give this a try.

Average customer rating:

Big disappointment

Not bad but use it for reference only

Not for 3D graphics

great book!

This book is great.

Macromedia Director MX 2004 Bible
Brian Underdahl , John R. Nyquist , and Robert Martin
Manufacturer: Wiley
ProductGroup: Book
Binding: Paperback

Director, Lingo & Shockwave | Web Design | Web Development | Computers & Internet | Subjects | Books
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Special Edition Using Macromedia Director MX

Macromedia Director MX 2004 for Windows & Macintosh (Visual QuickStart Guide)

Macromedia Director MX and Lingo: Training from the Source

Nonlinear Editing: Storytelling, Aesthetics, & Craft

Macromedia Director MX 2004: Training from the Source

ASIN: 0764569902

Book Description

* The ultimate guide to creating professional presentations for CDs, DVDs, kiosks, Web sites, and desktop computers with Macromedia Director
* Step-by-step tutorials and reference resources help both novices and experienced users get the most out of Director
* Completely revised to cover enhancements to Director, including new support for Flash components, new ECMAScript language (based on the same standard as the popular JavaScript and ActionScript), improved dynamic and server-side support, and new 3D support and tools
* Covers both Windows XP and Mac OS X platforms and discusses working in the authoring environment, production and editing, programming with Classic Lingo, controlling assets and movies with scripts, and much more
* Bonus CD-ROM includes source files and finished projects (still images, audio, and videos) from the tutorials in addition to valuable trial software and freeware

Customer Reviews:

Big disappointment.......2007-10-05

I have a copy Macromedia Director 8 Bible from the same authors, and thought I might learn new Director capabilities like Flash Componets, 3D Lingo, and Javascript syntax from this new edition. To my great disappointment their treatment of these topics is on the verge of nil. Almost nothing compared to tutorials one can find on the web. Avoid this book if you are looking for information on the new capabilities of Director MX 2004. As a matter of fact, there isn't any single volume that satisfactorily treat all these new stuff. There are some very good books on Director 3D, but none on Flash Components and Javascript syntax. You are still on your own when it comes to these topics. Good luck.

Not bad but use it for reference only.......2007-08-27

I bought this one along with the "Macromedia Director MX and Lingo: Training from the Source". Although I do recommend this 'Bible' title (Director is the type of software you need al the reference you can get), I must say this should be used only as a good reference book. For a logical and easy to follow training approach, go with the 'Training from the Source'.

And, if you can't or don't want to buy any extra book, only one, then I'll have to say buy the other. As most of the 'Bible' collection titles, this is the type of book you'll only use for consultation as it's very unpractical to use as a training textbook.

Not for 3D graphics.......2007-06-09

I rated it 2 stars only because my project is primarily with the Shockwave 3D portion of director. There are lots of wonderful 3D things you can do with Director since it has an excellent cross platform 3D engine (if you can figure out how to use it). However this book won't help you to do that. Since Director itself does not document this or provide tutorials, you have to seek this information out on your own.

great book!.......2006-11-10

I usually don't buy books for software programs, but the lack of online resources for Director had me searching for a book. I've been going through the book starting at Chapter 1, and it has been extremely helpful. Director isn't as daunting as it once was...well at least until I get to the scripting chapter :)

This book is great. .......2005-12-02

this book is great - it is not too advanced for beginners. It walks you through director setup, but also allows for you to skip to the more advanced stuff. Its a great book for any level and is engaging, and an easy read. I recomend it strongly.

Average customer rating:

Macromedia Director MX 2004 Bible
Brian Underahl
Manufacturer: Wiley-Dreamtech India Pvt. Ltd.
ProductGroup: Book
Binding: Paperback
ASIN: 8126505494

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