International Applications of U.S. Income Tax Law – Inbound and Outbound Transactions

Preface.
<p>PART ONE: Generic Topics.</p>
<p>CHAPTER 1: Policy and Overview.</p>
<p>International Tax Policy.</p>
<p>Entity Selection.</p>
<p>Generic Topics.</p>
<p>Inbound Transactions.</p>
<p>Outbound Transactions.</p>
<p>Related Person Transactions.</p>
<p>CHAPTER 2: Jurisdiction to Tax.</p>
<p>Tale of Two Systems.</p>
<p>U.S. Jurisdiction.</p>
<p>Double Taxation.</p>
<p>CHAPTER 3: Income Tax Treaties.</p>
<p>Treaty Creation and Authority.</p>
<p>Treaty Scope.</p>
<p>Personal Service Income.</p>
<p>Business Profit.</p>
<p>Investment Income.</p>
<p>Gain from Dispositions.</p>
<p>Special Clauses.</p>
<p>CHAPTER 4: Source of Income.</p>
<p>Fundamental Importance.</p>
<p>General Source Rules.</p>
<p>Interest Income.</p>
<p>Dividend Income.</p>
<p>Personal Service Income.</p>
<p>Rent and Royalty Income.</p>
<p>Gain from Selling Property.</p>
<p>Other Source Rules.</p>
<p>CHAPTER 5: Allocation and Apportionment.</p>
<p>Allocation to Classes.</p>
<p>Apportionment to Groupings.</p>
<p>Interest Deductions.</p>
<p>Research and Experimental Deductions.</p>
<p>Other Deductions.</p>
<p>PART TWO: Inbound Transactions.</p>
<p>CHAPTER 6: Foreign Persons.</p>
<p>Residency Tests.</p>
<p>Counting Days.</p>
<p>Dual Status Aliens.</p>
<p>Important Elections.</p>
<p>CHAPTER 7: Nonbusiness Income.</p>
<p>Fixed or Determinable, Annual or Periodical Income.</p>
<p>Marginal Tax Rates.</p>
<p>Nonbusiness Exemptions.</p>
<p>Interest Stripping.</p>
<p>CHAPTER 8: Business Income.</p>
<p>U.S. Trade or Business.</p>
<p>Effectively Connected Income.</p>
<p>Business Exemptions.</p>
<p>Income Tax Calculations.</p>
<p>CHAPTER 9: Real Property Gains.</p>
<p>U.S. Real Property Interests.</p>
<p>U.S. Real Property Holding Corporations.</p>
<p>Withholding Procedures.</p>
<p>Structures for Holding U.S. Real Estate.</p>
<p>CHAPTER 10: Branch Taxes.</p>
<p>Branch Profits Tax.</p>
<p>Marginal Tax Rates.</p>
<p>Branch Interest Tax.</p>
<p>PART THREE: Outbound Transactions.</p>
<p>CHAPTER 11: Foreign Tax Credit.</p>
<p>Creditable Taxes.</p>
<p>Deemed Paid Taxes.</p>
<p>Limitation Formula.</p>
<p>Tax–Sparing Credit.</p>
<p>CHAPTER 12: Controlled Foreign Corporations.</p>
<p>CFCs and U.S. Shareholders.</p>
<p>Subpart F Income.</p>
<p>Earnings Invested in U.S. Property.</p>
<p>Constructive Dividends.</p>
<p>CHAPTER 13: Other Antideferral Provisions.</p>
<p>Passive Foreign Investment Companies.</p>
<p>Qualified Electing Funds.</p>
<p>Foreign Personal Holding Companies.</p>
<p>CHAPTER 14: Export Incentives.</p>
<p>Extraterritorial Income Exclusion.</p>
<p>Domestic International Sales Corporations.</p>
<p>CHAPTER 15: U.S. Individuals Abroad.</p>
<p>Foreign Earned Income Exclusion.</p>
<p>Income Sourced in U.S. Possessions.</p>
<p>Social Security Concerns.</p>
<p>PART FOUR: Related Person Transactions.</p>
<p>CHAPTER 16: Transfer Prices.</p>
<p>General Principles.</p>
<p>Loan of Funds.</p>
<p>Performance of Services.</p>
<p>Rental of Tangible Property.</p>
<p>Sale or License of Intangible Property.</p>
<p>Sale of Tangible Property.</p>
<p>Valuation Misstatements.</p>
<p>Advance Pricing Agreements.</p>
<p>CHAPTER 17: Asset Transfers.</p>
<p>Outbound Asset Transfers.</p>
<p>Inbound Asset Transfers.</p>
<p>External Asset Transfers.</p>
<p>Glossary.</p>
<p>Table of Statutes.</p>
<p>Table of Regulations.</p>
<p>Table of Cases.</p>
<p>Table of Rulings.</p>
<p>Index.</p>