Avi-Yohan's U.S. International Taxation—Cases and Materials (University Casebook Series&Reg;)

Author: Reuven S. Avi-Yonah
Published: January 2002
Publisher: Foundation Press, Incorporated
ISBN: 1587780828
Hardcover Book
Number of Pages: 409

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Provides law teachers with a relatively simple, easy to use casebook to teach U.S. international taxation. The field is notoriously complex—more so, perhaps, than any other area of Federal tax law. The focus is on how the details of the tax law fit into a broader structure, which is described in the introduction. Enables students to fit the particular issues they are working on into a larger context, to develop an intuition for where the problem areas may lie.

Table of ContentsChapter 1.Jurisdiction to Tax and Definitions

Chapter 2.The Source of Income
Chapter 3.the Allocation of Deductions
Part B. U.S. Income of Foreign Taxpayers
Chapter 4.The Taxation of Non-Business Income
Chapter 5.The Taxation of Business Income
Part C. The Transfer Pricing Problem
Chapter 6.the Transfer Pricing Problem
Part D. Foreign Income of U.S. Taxpayers
Chapter 7.Deferral and it's Limits
Chapter 8.the Foreign Tax Credit
Part E. The U.S. and the International Tax Regime
Chapter 9.The Role of Treaties
Chapter 10.The Future of the International Tax Regime

Author Biography: University of Michigan

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