国际税收

Contents

Preface

Acknowledgments

I.The Logic of Tax

II.The Importance of Source

III.The Characterixation of Income

IV.The Allocation of Ddeuctions

V.The Taxation of U.S.Nonbusiness Income

VI.The Taxation of U.S.Business Income

VII.Transferring Property Out of Residence Jurisdiction

VIII.Intercompany Pricing

IX.Deferral and Its Exceptions

X.Avoiding Double Taxation:The United States Foreign Tax Credit

XI.Terminating the Investment

XII.A Brief Instruction in How to Undermine Almost Everything:Tllocation of Interest Expense,Some Foreign Tax Credit Categories,and Subpart F

XIII.How to Read a Treaty

XIV.The End of the Lecture

Table of Cases

Index