International Applications Of U.s. Income Tax Law: Inbound And Outbound Transactions

"Dr. Larkins has created a concise and easy-to-read summary of the essentials of international taxation. His text offers valuable insights and observations into many of the issues and topics that surface frequently in practice. The book's practical examples and citations make it a helpful summary for the beginner as well as the more experienced practitioner."
--Steve McLeighton
Partner, International Corporate Tax Services
KPMG, LLP

"International Applications of U.S. Income Tax Law is an excellent addition to the international taxation literature. The book deals with an extremely important and complex area, and does an excellent job of making it understandable. Larkins provides an overview of the issues, a discussion of inbound and outbound transactions, and a discussion of major areas of concern in international taxation. The book also provides numerous tax planning and tax policy perspectives. International Applications of U.S. Income Tax Law is unique from other books in this area because it contains numerous examples, marginal tax rate analysis when applicable, and links to empirical studies involving issues in international taxation. It is an excellent text but also an excellent reference book."
--Thomas M. Porcano
Arthur Andersen Alumni Professor of Accountancy, Miami University
Editor of Advances in Taxation

"Larkins's text presents all the subject areas necessary to understand the U.S. tax rules affecting foreign persons investing in the United States and U.S. persons investing overseas. The text will benefit experienced international tax practitioners as well as tax generalistsseeking to learn about the international aspects of the U.S. income tax law. The illustrations are particularly useful in enabling readers to advise clients how to achieve their tax objectives and how to avoid unintended pitfalls."
--W. Theodore Kresge Jr.
Retired International Tax Partner
PricewaterhouseCoopers

"Professor Larkins provides a lucid and informative guide to the international provisions of U.S. tax law. The text is an effective learning tool in both substance and style and is equally useful for students being introduced to international tax for the first time or professionals seeking a concise reference guide."
--Gary McGill, PhD, CPA
PricewaterhouseCoopers Term Professor
University of Florida

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.

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