{"product_id":"taxation-of-international-transactions-materials-text-and-problems-american-casebook-series-9781683281047","title":"Taxation of International Transactions: Materials  Text  and Problems (American Casebook Series)","description":"\u003cp\u003eDesigned for use in law schools  business schools  and schools of management  this significantly revised casebook (formerly Gustafson  Peroni  and Pughs Taxation of International Transactions) outlines the determination of U.S. income tax liabilities resulting from international transactions and the issues attending administration of the U.S. international tax rules. Textual discussion  cases  rulings  and problems guide students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy  as well as those confronting U.S. individuals and entities seeking to derive income abroad. It covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules. This book fully covers all the significant provisions of the Tax Cuts and Jobs Act of 2017 and subsequent regulatory and administrative guidance regarding those provisions  including the revised foreign tax credit limitations  the participation exemption system in Section 245A  and the GILTI and FDII provisions.\u003c\/p\u003e","brand":"My Store","offers":[{"title":"Default Title","offer_id":45665830993973,"sku":"ByrdShop_1683281047","price":534.3,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0627\/8139\/0901\/files\/9781683281047.jpg?v=1782409121","url":"https:\/\/atxbooks.com\/products\/taxation-of-international-transactions-materials-text-and-problems-american-casebook-series-9781683281047","provider":"ATX Books","version":"1.0","type":"link"}