International Aspects of the US Taxation System [Paperback]

This book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.

1. Overview

2. The Underlying Principles of the US Tax System  

3. US Inbound taxation

4. The Split of Tax Jurisdiction: The Source Rules

5. The US Taxing Regime of Foreign Taxpayers

6. The Branch Profits Tax

7. Foreign Investment in Real Property Transaction Act

8. The Taxation of Foreign Sovereign in the United States

9. The International Tax Treaty Rules

10. Foreign Account Tax Compliance Act

11. Taxation Regime of Expatriates and Corporate Inversion

12. The Investments of US Individuals or Corporations Abroad

13. The US Foreign Tax Credit Regime

14. The Subpart F Regime

15. Taxation of Derivatives

16. The Taxation of Foreign Currency

17. Domestic International Sales Corporation

18. International Outbound Transactions

19. Cross-Border Tax Arbitrage

20. Base Erosion and Profit Shiftingdiv>Felix I. Lessambo is Adjunct Associate Professor at the Peter J. Tobin College of Business at St. John's University, USA. He practiced in international tax and alternative investment management groups where he lãØ