{"product_id":"united-states-international-taxation-graduate-tax-series","title":"United States International Taxation (Graduate Tax Series)","description":"\u003cp\u003eUnited States International Taxation embodies dual goals: to provide graduate tax students with a solid foundation in the applicable rules of a given area and to enhance their skills in reading and applying complex statutes and regulations. This fourth edition has been revised to integrate the far-reaching changes brought to the subject by the landmark legislation enacted in the Tax Cut and Jobs Act (\"TCJA\") in December 2017. The text provides a streamlined approach  limited to 15 units  to the fundamental concepts of international taxation  including: residency and source; the taxation of United States persons (citizens  residents  and domestic corporations) on their activities abroad (outbound transactions); the taxation by statute and treaties of foreign persons (nonresident alien individuals and foreign corporations) on their activities within the United States (inbound transactions); and the rules in place to curtail potentially abusive tax deferral in the international context through the use of foreign corporations by United States persons (safeguard provisions). The fourth edition focuses on key concepts (i.e.  outbound  inbound  and safeguard issues) that can and should reasonably be covered in a one-semester introductory course on international taxation employing the use of the problem method of instruction. An updated teachers manual accompanies the revised student problems that integrate and address the dramatic changes of the TCJA. Finally  given their importance in the international arena  the text addresses the role of tax treaties. The problems therein involve Canadian taxpayers engaged in inbound transactions. The appendix reproduces the text of the United StatesCanada Treaty as well as its Technical Explanations in order to afford the students a real-world experience.\u003c\/p\u003e","brand":"My Store","offers":[{"title":"Default Title","offer_id":44983977050165,"sku":"ByrdShop_1531011187","price":175.18,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0627\/8139\/0901\/files\/9781531011185.jpg?v=1770817234","url":"https:\/\/atxbooks.com\/products\/united-states-international-taxation-graduate-tax-series","provider":"ATX Books","version":"1.0","type":"link"}