国际税收
2003-7-1
中信出版社
查尔斯・I・肯森,辛西娅・A・布卢姆
税收是当今跨国公司所面临的重要且繁杂的现实问题，本书从税收的性质及其减免入手，介绍了美国的企业所得税和非企业所得税的状况、企业间定价及避免双重征税的技巧等内容，并且以引人入胜的实例、详细的评注，直观的图表给读者以实用性的指导。本书为学习和研究提供了丰富的资料，展示了专业人士关于国际税收的观点，方便读者了解这一领域的最新动态。
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
