International taxation: cases, materials, and problems
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cincinnati, Ohio
Anderson
1999
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIV, 325 S. |
| ISBN: | 087084363X |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV021457477 | ||
| 003 | DE-604 | ||
| 005 | 20070212 | ||
| 007 | t | ||
| 008 | 040810s1999 |||| 00||| eng d | ||
| 020 | |a 087084363X |9 0-87084-363-X | ||
| 035 | |a (OCoLC)41277835 | ||
| 035 | |a (DE-599)BVBBV021457477 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 |a DE-739 | ||
| 050 | 0 | |a KF6419.A7 | |
| 082 | 0 | |a 343.032 | |
| 084 | |a QL 530 |0 (DE-625)141734: |2 rvk | ||
| 100 | 1 | |a Postlewaite, Philip F. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a International taxation |b cases, materials, and problems |c Philip F. Postlewaite |
| 264 | 1 | |a Cincinnati, Ohio |b Anderson |c 1999 | |
| 300 | |a XXIV, 325 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Aliens |x Taxation |x Law and legislation |z United States |v Cases | |
| 650 | 4 | |a Corporations, Foreign |x Taxation |x Law and legislation |z United States |v Cases | |
| 650 | 4 | |a Double taxation |z United States |v Cases | |
| 650 | 4 | |a Income tax |z United States |x Foreign income |v Cases | |
| 650 | 4 | |a Investments, Foreign |x Taxation |x Law and legislation |z United States |v Cases | |
| 650 | 0 | 7 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |2 gnd |9 rswk-swf |
| 651 | 4 | |a USA | |
| 651 | 7 | |a USA |0 (DE-588)4078704-7 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
| 689 | 0 | 1 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |D s |
| 689 | 0 | |C b |5 DE-604 | |
| 856 | 4 | 2 | |m Digitalisierung UB Passau |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014677570&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-014677570 | ||
Datensatz im Suchindex
| _version_ | 1804135180464553984 |
|---|---|
| adam_text | Table
Preface and Acknowledgments
Chapter
§1.01
Cook v.
§ 1.02
Foreign Corporations
§ 1.03
§ 1.04
§ 1.05
§ 1.06
§ 1.07
§ 1.08
§ 1.09
Weible v. United States,
§ 1.10
Individuals
§ 1.11
Problemi
Chapter
§2.01
§ 2.02
§ 2.03
§ 2.04
§ 2.05
§ 2.06
§ 2.07
Revenue Ruling
§ 2.08
Boulez
§ 2.09
Property Interests
§2.10
§ 2.11
§ 2.12
§ 2.13
United States
xiv
§ 2.14
Revenue
Problem
Chapter
§3.01
§ 3.02
§ 3.03
§ 3.04
Jones v. Commissioner,
§ 3.05
Gelhar v. Commissioner, T.C. Memo
§ 3.06
§
Revenue Ruling
§ 3.07
§ 3.08
Partnership
§3.09
§3.10
§ 3.11
§ 3.12
Problem
Chapter
§4.01
§ 4.02
§ 4.03
§ 4.04
§ 4.05
Nissho Iwai American Corp. v. Commissioner,
89
Revenue Ruling
§ 4.06
§ 4.07
and Compensation
§ 4.08
§ 4.09
Which May Be Credited—In General
§ 4.10
§ 904
§ 4.11
§904(c)
§ 4.12
Credit
Corporations:
First Chicago Corp. v. Commissioner,
96
§ 4.13
Corporations
§ 4.14
§ 4.15
Gains and Losses
§4.16
Problem
Chapter
§5.01
§ 5.02
§ 5.03
§ 5.04
§ 5.05
Federal Law
§ 5.06
§ 5.07
§ 5.08
§ 5.09
§ 5.10
Revenue Ruling
§ 5.11
United States-Canada Income Tax Treaty
United States-Canada Protocol to the Income
Tax Treaty—
Technical Explanation of United States Model
Income Tax Treaty
United States Model Income Tax Treaty
Problem
Chapter
§6.01
§ 6.02
§6.03
§ 6.04
§ 6.05
§ 6.06
§ 6.07
xvi
Technical Explanation of United States-Canada
Income Tax Treaty
Technical Explanation of the Protocol to the United
States-Canada Income Tax Treaty—
Probleme....................................................................... 155
Chapter
§ 7.01
§ 7.02
Revenue Ruling
§ 7.03
Unger
(D.C.
§ 7.04
§ 7.05
§ 7.06
§ 7.07
Revenue Ruling
§ 7.08
Revenue Ruling
§ 7.09
§ 7.10
Revenue Ruling
§ 7.11
Establishment
§ 7.12
Permanent Establishment
§ 7.13
Permanent Establishment
§7.14
Revenue Ruling
§ 7.15
Contractors
§ 7.16
a Tax Treaty
§7.17
Technical Explanation of United States-Canada
Income Tax Treaty
Problem
Table of Contents
Chapter
§ 8.01
Persons
§ 8.02
§ 8.03
§ 8.04
In General
§ 8.05
§ 8.06
Probleme....................................................................... 197
Chapter
Business
§ 9.01
Revenue Ruling
Revenue Ruling
§ 9.02
Johansson v. United States,
(5th
§ 9.03
§ 9.04
§ 9.05
Revenue Ruling
§ 9.06
Interests
§9.07
§9.08
§ 9.09
§ 9.10
§ 9.11
§ 9.12
Problem
Chapter
Income
§ 10.01
Connected Income
§ 10.02
In General
§ 10.03
United States Source Income.......
§ 10.04
§ 10.05
xviii
§ 10.06
§ 10.07
Revenue Ruling
§ 10.08
Office or Place of Business
§ 10.09
Business
§ 10.10
Connected
§ 10.11
In General
§ 10.12
§ 10.13
Stemkowski v. Commissioner,
(2d
ProblemlO
Chapter
Branch Profits Tax
§ 11.01
§11.02
§ 11.03
Involving a Foreign Jurisdiction
§ 11.04
§ 11.05
Amount
§ 11.06
States Trade or Business
§ 11.07
Tax
Problem
Chapter
Property Interests
§ 12.01
§ 12.02
Effectively Connected to a United States
Trade or Business
Revenue Ruling
§ 12.03
§ 12.04
§ 12.05
§ 12.06
Domestic Corporations
§ 12.07
§ 12.08
Foreign Corporations
§ 12.09
Revenue Ruling
Problem^
Chapter
§ 13.01
§ 13.02
§ 13.03
§ 13.04
§ 13.05
Personal Holding Company Income
§ 13.06
Company Income
§ 13.07
§ 13.08
Tax Credit
Revenue Ruling
§ 13.09
Dividend in Income
Problem
Chapter
§ 14.01
§ 14.02
Controlled Foreign Corporation Provisions
§ 14.03
Purposes of Controlled Foreign
Corporation Status
§ 14.04
Ownership for Purposes of Income Inclusion
§ 14.05
Income and Earnings Invested in United
States Property
§ 14.06
§ 14.07
Revenue Ruling
§ 14.08
§ 14.09
Activities
xx
§ 14.10
§ 14.11
Rules and Limitations
§ 14.12
Income
§ 14.13
§ 14.14
Earnings and Profits
§ 14.15
the Foreign Tax Credit—
§ 14.16
Corporations—
§ 14.17
§ 14.18
ProblemU
Chapter
§ 15.01
Implications of Global Electronic Commerce
(November
|
| adam_txt |
Table
Preface and Acknowledgments
Chapter
§1.01
Cook v.
§ 1.02
Foreign Corporations
§ 1.03
§ 1.04
§ 1.05
§ 1.06
§ 1.07
§ 1.08
§ 1.09
Weible v. United States,
§ 1.10
Individuals
§ 1.11
Problemi
Chapter
§2.01
§ 2.02
§ 2.03
§ 2.04
§ 2.05
§ 2.06
§ 2.07
Revenue Ruling
§ 2.08
Boulez
§ 2.09
Property Interests
§2.10
§ 2.11
§ 2.12
§ 2.13
United States
xiv
§ 2.14
Revenue
Problem
Chapter
§3.01
§ 3.02
§ 3.03
§ 3.04
Jones v. Commissioner,
§ 3.05
Gelhar v. Commissioner, T.C. Memo
§ 3.06
§
Revenue Ruling
§ 3.07
§ 3.08
Partnership
§3.09
§3.10
§ 3.11
§ 3.12
Problem
Chapter
§4.01
§ 4.02
§ 4.03
§ 4.04
§ 4.05
Nissho Iwai American Corp. v. Commissioner,
89
Revenue Ruling
§ 4.06
§ 4.07
and Compensation
§ 4.08
§ 4.09
Which May Be Credited—In General
§ 4.10
§ 904
§ 4.11
§904(c)
§ 4.12
Credit
Corporations:
First Chicago Corp. v. Commissioner,
96
§ 4.13
Corporations
§ 4.14
§ 4.15
Gains and Losses
§4.16
Problem
Chapter
§5.01
§ 5.02
§ 5.03
§ 5.04
§ 5.05
Federal Law
§ 5.06
§ 5.07
§ 5.08
§ 5.09
§ 5.10
Revenue Ruling
§ 5.11
United States-Canada Income Tax Treaty
United States-Canada Protocol to the Income
Tax Treaty—
Technical Explanation of United States Model
Income Tax Treaty
United States Model Income Tax Treaty
Problem
Chapter
§6.01
§ 6.02
§6.03
§ 6.04
§ 6.05
§ 6.06
§ 6.07
xvi
Technical Explanation of United States-Canada
Income Tax Treaty
Technical Explanation of the Protocol to the United
States-Canada Income Tax Treaty—
Probleme. 155
Chapter
§ 7.01
§ 7.02
Revenue Ruling
§ 7.03
Unger
(D.C.
§ 7.04
§ 7.05
§ 7.06
§ 7.07
Revenue Ruling
§ 7.08
Revenue Ruling
§ 7.09
§ 7.10
Revenue Ruling
§ 7.11
Establishment
§ 7.12
Permanent Establishment
§ 7.13
Permanent Establishment
§7.14
Revenue Ruling
§ 7.15
Contractors
§ 7.16
a Tax Treaty
§7.17
Technical Explanation of United States-Canada
Income Tax Treaty
Problem
Table of Contents
Chapter
§ 8.01
Persons
§ 8.02
§ 8.03
§ 8.04
In General
§ 8.05
§ 8.06
Probleme. 197
Chapter
Business
§ 9.01
Revenue Ruling
Revenue Ruling
§ 9.02
Johansson v. United States,
(5th
§ 9.03
§ 9.04
§ 9.05
Revenue Ruling
§ 9.06
Interests
§9.07
§9.08
§ 9.09
§ 9.10
§ 9.11
§ 9.12
Problem
Chapter
Income
§ 10.01
Connected Income
§ 10.02
In General
§ 10.03
United States Source Income.
§ 10.04
§ 10.05
xviii
§ 10.06
§ 10.07
Revenue Ruling
§ 10.08
Office or Place of Business
§ 10.09
Business
§ 10.10
Connected
§ 10.11
In General
§ 10.12
§ 10.13
Stemkowski v. Commissioner,
(2d
ProblemlO
Chapter
Branch Profits Tax
§ 11.01
§11.02
§ 11.03
Involving a Foreign Jurisdiction
§ 11.04
§ 11.05
Amount
§ 11.06
States Trade or Business
§ 11.07
Tax
Problem
Chapter
Property Interests
§ 12.01
§ 12.02
Effectively Connected to a United States
Trade or Business
Revenue Ruling
§ 12.03
§ 12.04
§ 12.05
§ 12.06
Domestic Corporations
§ 12.07
§ 12.08
Foreign Corporations
§ 12.09
Revenue Ruling
Problem^
Chapter
§ 13.01
§ 13.02
§ 13.03
§ 13.04
§ 13.05
Personal Holding Company Income
§ 13.06
Company Income
§ 13.07
§ 13.08
Tax Credit
Revenue Ruling
§ 13.09
Dividend in Income
Problem
Chapter
§ 14.01
§ 14.02
Controlled Foreign Corporation Provisions
§ 14.03
Purposes of Controlled Foreign
Corporation Status
§ 14.04
Ownership for Purposes of Income Inclusion
§ 14.05
Income and Earnings Invested in United
States Property
§ 14.06
§ 14.07
Revenue Ruling
§ 14.08
§ 14.09
Activities
xx
§ 14.10
§ 14.11
Rules and Limitations
§ 14.12
Income
§ 14.13
§ 14.14
Earnings and Profits
§ 14.15
the Foreign Tax Credit—
§ 14.16
Corporations—
§ 14.17
§ 14.18
ProblemU
Chapter
§ 15.01
Implications of Global Electronic Commerce
(November |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Postlewaite, Philip F. |
| author_facet | Postlewaite, Philip F. |
| author_role | aut |
| author_sort | Postlewaite, Philip F. |
| author_variant | p f p pf pfp |
| building | Verbundindex |
| bvnumber | BV021457477 |
| callnumber-first | K - Law |
| callnumber-label | KF6419 |
| callnumber-raw | KF6419.A7 |
| callnumber-search | KF6419.A7 |
| callnumber-sort | KF 46419 A7 |
| callnumber-subject | KF - United States |
| classification_rvk | QL 530 |
| ctrlnum | (OCoLC)41277835 (DE-599)BVBBV021457477 |
| dewey-full | 343.032 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.032 |
| dewey-search | 343.032 |
| dewey-sort | 3343.032 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01790nam a2200457 c 4500</leader><controlfield tag="001">BV021457477</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20070212 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">040810s1999 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">087084363X</subfield><subfield code="9">0-87084-363-X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)41277835</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV021457477</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield><subfield code="a">DE-739</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">KF6419.A7</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">343.032</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 530</subfield><subfield code="0">(DE-625)141734:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Postlewaite, Philip F.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">International taxation</subfield><subfield code="b">cases, materials, and problems</subfield><subfield code="c">Philip F. Postlewaite</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cincinnati, Ohio</subfield><subfield code="b">Anderson</subfield><subfield code="c">1999</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXIV, 325 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Recht</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuer</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Aliens</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">United States</subfield><subfield code="v">Cases</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporations, Foreign</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">United States</subfield><subfield code="v">Cases</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Double taxation</subfield><subfield code="z">United States</subfield><subfield code="v">Cases</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Income tax</subfield><subfield code="z">United States</subfield><subfield code="x">Foreign income</subfield><subfield code="v">Cases</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Investments, Foreign</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">United States</subfield><subfield code="v">Cases</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="0">(DE-588)4027451-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="0">(DE-588)4027451-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="C">b</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Passau</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014677570&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-014677570</subfield></datafield></record></collection> |
| geographic | USA USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV021457477 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:06:40Z |
| indexdate | 2024-07-09T20:36:24Z |
| institution | BVB |
| isbn | 087084363X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014677570 |
| oclc_num | 41277835 |
| open_access_boolean | |
| owner | DE-M382 DE-739 |
| owner_facet | DE-M382 DE-739 |
| physical | XXIV, 325 S. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | Anderson |
| record_format | marc |
| spelling | Postlewaite, Philip F. Verfasser aut International taxation cases, materials, and problems Philip F. Postlewaite Cincinnati, Ohio Anderson 1999 XXIV, 325 S. txt rdacontent n rdamedia nc rdacarrier Recht Steuer Aliens Taxation Law and legislation United States Cases Corporations, Foreign Taxation Law and legislation United States Cases Double taxation United States Cases Income tax United States Foreign income Cases Investments, Foreign Taxation Law and legislation United States Cases Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Internationales Steuerrecht (DE-588)4027451-2 s b DE-604 Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014677570&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Postlewaite, Philip F. International taxation cases, materials, and problems Recht Steuer Aliens Taxation Law and legislation United States Cases Corporations, Foreign Taxation Law and legislation United States Cases Double taxation United States Cases Income tax United States Foreign income Cases Investments, Foreign Taxation Law and legislation United States Cases Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4078704-7 |
| title | International taxation cases, materials, and problems |
| title_auth | International taxation cases, materials, and problems |
| title_exact_search | International taxation cases, materials, and problems |
| title_exact_search_txtP | International taxation cases, materials, and problems |
| title_full | International taxation cases, materials, and problems Philip F. Postlewaite |
| title_fullStr | International taxation cases, materials, and problems Philip F. Postlewaite |
| title_full_unstemmed | International taxation cases, materials, and problems Philip F. Postlewaite |
| title_short | International taxation |
| title_sort | international taxation cases materials and problems |
| title_sub | cases, materials, and problems |
| topic | Recht Steuer Aliens Taxation Law and legislation United States Cases Corporations, Foreign Taxation Law and legislation United States Cases Double taxation United States Cases Income tax United States Foreign income Cases Investments, Foreign Taxation Law and legislation United States Cases Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Recht Steuer Aliens Taxation Law and legislation United States Cases Corporations, Foreign Taxation Law and legislation United States Cases Double taxation United States Cases Income tax United States Foreign income Cases Investments, Foreign Taxation Law and legislation United States Cases Internationales Steuerrecht USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014677570&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT postlewaitephilipf internationaltaxationcasesmaterialsandproblems |