國際稅收

內(nèi)容概要

稅收是當(dāng)今跨國公司所面臨的重要且繁雜的現(xiàn)實(shí)問題，本書從稅收的性質(zhì)及其減免入手，介紹了美國的企業(yè)所得稅和非企業(yè)所得稅的狀況、企業(yè)間定價(jià)及避免雙重征稅的技巧等內(nèi)容，并且以引人入勝的實(shí)例、詳細(xì)的評注，直觀的圖表給讀者以實(shí)用性的指導(dǎo)。本書為學(xué)習(xí)和研究提供了豐富的資料，展示了專業(yè)人士關(guān)于國際稅收的觀點(diǎn)，方便讀者了解這一領(lǐng)域的最新動(dòng)態(tài)。

書籍目錄

Contents
Preface
Acknowledgments
1 The Lohic of Tax
2 The Imprtance of Source
3 The Characterization of Income
4 The Allocation of Deductions
5 The Taxation of U.S.Nonbusiness Income
6 The Taxation of U.S.Business Income
7 Transferring Property Out of Residence Jurisdiction
8 Intercompany Pricing
9 Deferral and Its Exceptions
10 Avoiding Double Taxation:The United States Foreign Tax Credit
11 Terminating the Investment 
12 A Brief(and Perhaps Temporary)Instruction in How to Undermine Almost Everything:Allocation of Interest Expense,Some Foreign Tax Credit Categories,and Subpart F
13 How to Read a Treaty
14 The End of the Lecture
Table of Cases
Index

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