Holdings: U.S. international taxation

U.S. international taxation: cases and materials [Hauptbd.]

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Bibliographic Details
Main Authors:	Avi-Yonah, Reuven S. (Author), Ring, Diane M. (Author), Brauner, Yariv (Author)
Format:	Book
Language:	English
Published:	New York, NY Foundation Press 2005
Series:	University casebook series
Online Access:	Inhaltsverzeichnis
Physical Description:	XIX, 574 S.
ISBN:	1587787245

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adam_text	SUMMARY OF CONTENTS Preface v Table of Cases xvii PART A. General 17 CHAPTER 1. Jurisdiction to Tax and Definitions 18 1.1 Jurisdiction to Tax: In General 18 1.2 Definitions 20 CHAPTER 2. The Source of Income 30 2.1 Introduction and Overview 30 2.2 Substantive v. Formal Rules 31 2.3 To What Category Does Income Belong? 38 2.4 What About Income That Does Not Belong to Any Category? — 72 2.5 What If Income Is Generated Both Inside and Outside the United State? 76 2.6 How Much Control Do Taxpayers Have Over Sourcing Income? 80 2.6 Conclusion 87 CHAPTER 3. The Allocation of Deductions 88 3.1 Introduction and Overview 88 3.2 Allocation of Deductions 91 3.3 The Allocation and Apportionment of Interest Expense (Sec tion864(e)) 98 3.4 The Sourcing of R E Expense (Section 864(f)) 103 PART B. U.S. Income of Foreign Taxpayers 105 CHAPTER 4. The Taxation of Non Business Income 106 4.1 Introduction 106 4.2 Overview 106 4.3 Taxation of Nonresident Individuais 109 4.4 Taxation of Foreign Corporations 110 4.5 The Heart of Gross Basis Taxation of Nonresidents: Fixed or Determinable, Annual or Periodical Income 111 4.6 Beyond FDAP 115 4.7 Exceptions 116 4.6 Collections 119 4.7 Conclusion 125 CHAPTER 5. The Taxation of Business Income 127 5.1 Introduction and Overview 127 5.2 What Is a U.S. Trade or Business? 127 5.3 What Is Effectively Connected? 166 5.4 Review of Basic Regime for Nonresidents 168 5.5 The Branch Profits Tax 168 5.6 The Earnings Stripping Rule 170 PART C. The Transfer Pricing Problem 173 CHAPTER 6. The Transfer Pricing Problem — 174 6.1 The Root of the Problem 175 6.2 A Classic Example — — 180 6.3 The Problem of Comparables 193 6.4 More on the Operation of the Transfer Pricing Rules 202 6.5 The Interaction With Foreign Law 217 6.6 Conclusion: Is There a Feasible Alternative? —. 224 PART D. Foreign Income of U.S. Taxpayers 225 CHAPTER 7. Deferral and its Limits 226 7.1 The Problem of Deferral 226 7.2 Limitations Primarily for Individuais .— 227 7.3 Limitations Primarily for Corporations 231 7.4 The Operation of Subpart F and Other Provisions That May Affect CFCs 295 7.5 The Future of Deferral 309 CHAPTER 8. The Foreign Tax Credit 310 8.1 Introduction 310 8.2 The Three Hoops — 311 8.3 The Foreign Tax Credit Limitation.—. 341 8.4 The Indirect Credit — 346 8.5 Foreign Tax Credit Abuse 367 PART E. The U.S. and the International Tax Regime 403 CHAPTER 9. Section 367 Cross Border Transfers of Property 404 9.1.A: In General 404 9.1.B: Incorporation of a Loss Branch 421 9.2 The Operation of Section 367 429 CHAPTER 10. Foreign Currency 434 10.1 Introduction 434 10.2 Origin and Overview of the Regime— 435 10.3 Qualified Business Units, Functional Currency and the Calcu lation of Income and Loss 437 10.4 Section 988 Foreign Currency Transactions 440 10.5 Return to Original Hypotheticals 445 CHAPTER 11. TheRoleofTreaties 446 11.1 The U.S. Model 446 11.2 The Relationship Between Treaties and the Code 472 11.3 Judicial Interpretation of Treaties 483 11.4 International Tax as International Law 500 CHAPTER 12. The Future of the International Tax Regime 514 12.1 The U.S. and the International Tax Regime 514 12.2 The Tax Competition Problem 531 12.3 The Tax Arbitrage Problem 546 Index 559 * TABLE OF CONTENTS Preface v Table of Cases xvii Introduction: The International Tax Regime 1 Notes and Questions — 16 PART A. General 17 CHAPTER 1. Jurisdiction to Tax and Definitions 18 1.1 Jurisdiction to Tax: In General 18 Notes and Questions 19 1.2 Definitions 20 a. Nonresident Alien 20 Cook v. Tait 21 Notes and Questions 22 b. Foreign Corporations and Partnerships 22 (i) Before Check The Box 22 Notes and Questions— 26 (ii) After Check the Box 26 c. Foreign Trusts and Estates 27 Notes and Questions 29 CHAPTER 2. The Source of Income —. 30 2.1 Introduction and Overview 30 2.2 Substantive v. Formal Rules 31 Notes and Questions 37 2.3 To What Category Does Income Belong? 38 a. Royalties v. Sales ~ 39 Commissioner v. Wodehouse 39 Notes and Questions 44 b. Services vs. Royalties 45 Karrer v. United States 45 Notes and Questions 53 Boulez v. Commissioner 53 Notes and Questions 57 c. Services v. Interest (The Transfer of Money) 58 Notes and Questions 62 Bank of America v. United States 62 Notes and Questions 71 2.4 What About Income That Does Not Belong to Any Category? — 72 Korfund Co. v. Commissioner 72 Notes and Questions 75 2.5 What If Income Is Generated Both Inside and Outside the United State? 76 Stemkowski v. Commissioner 76 Notes and Questions 80 2.6 How Much Control Do Taxpayers Have Over Sourcing Income? 80 United States v. Balanovski 81 Notes and Questions 86 2.6 Conclusion 87 CHAPTER 3. The Allocation of Deductions 88 3.1 Introduction and Overview 88 3.2 Allocation of Deductions 91 Black Decker v. Commissioner 91 Notes and Questions 96 3.3 The Allocation and Apportionment of Interest Expense (Sec tion864(e)) 98 a. Why a Special Interest Expense Rule? 98 B. Interest Expense of U.S. Affiliated Groups—The Look Through Rule — 99 C. The Unfairness of Not Looking—Through Foreign Affili ates? 100 3.4 The Sourcing of R E Expense (Section 864(f)) — 103 PART B. U.S. Income of Foreign Taxpayers 105 CHAPTER 4. The Taxation of Non Business Income 106 4.1 Introduction 106 4.2 Overview 106 4.3 Taxation of Nonresident Individuais 109 4.4 Taxation of Foreign Corporations 110 4.5 The Heart of Gross Basis Taxation of Nonresidents: Fixed or Determinable, Annual or Periodical Income 111 Fernando Barba v. United States 111 Notes and Questions 115 4.6 Beyond FDAP 115 4.7 Exceptions 116 Notes and Questions 117 4.6 Collections — 119 Casa De La Jolla Park, Inc. v. Commissioner 119 Notes and Questions 124 4.7 Conclusion _ 125 CHAPTER 5. The Taxation of Business Income 127 5.1 Introduction and Overview 127 5.2 What Is a U.S. Trade or Business? 127 a. Investment Activities — 128 Chang Hsiao Liang v. Commissioner of Internal Revenue— 128 Notes and Questions 131 b. RealEstate —. 132 Jan Casimir Lewenhaupt v. Commissioner of Internal Reve¬ nue 132 Notes and Questions 137 c. Active Business ~. 138 Spermacet Whaling Shipping Co. S.A. v. Commissioner of Internal Revenue 138 Notes and Questions 148 d. Operation Through an Agent 148 Frank Hanfield v. Commissioner of Internal Revenue 149 Notes and Questions — 151 The Taisei Fire and Marine Insurance Co., Ltd. v. Commis¬ sioner of Internal Revenue — 151 Notes and Questions 160 e. The Physical Presence Requirement 160 Commissioner v. Piedras Negras Broadcasting Co. — 160 Notes and Questions 163 Quill Corp. v. North Dakota ~ 163 Notes and Questions 165 5.3 What Is Effectively Connected? 166 5.4 Review of Basic Regime for Nonresidents 168 5.5 The Branch Profits Tax— 168 5.6 The Earnings Stripping Rule 170 PART C. The Transfer Pricing Problem 173 CHAPTER 6. The Transfer Pricing Problem 174 6.1 The Root of the Problem 175 United States Gypsum Company and United States Gypsum Export Company v. United States of America 175 Notes and Questions 179 6.2 A Classic Example — — 180 E.I. Du Pont de Nemours and Company v. United States 180 Notes and Questions — 191 6.3 The Problem of Comparables 193 United States Steel Corporation v. Commissioner of Internal Revenue 194 Notes and Questions 201 6.4 More on the Operation of the Transfer Pricing Rules 202 a. Tangible Property — — 203 b. Transactions With Intangible Property 203 DHL Corporation and Subsidiaries v. Commissioner of In¬ ternal Revenue — 203 Notes and Questions 216 c. Services 217 6.5 The Interaction With Foreign Law 217 The Procter Gamble Company v. Commissioner of Internat Revenue 217 Notes and Questions — 223 6.6 Conclusion: Is There a Feasible Alternative? 224 PART D. Foreign Income of U.S. Taxpayers 225 CHARTER 7. Deferral and its Limits 226 7.1 The Problem of Deferral 226 7.2 Limitations Primarily for Individuais 227 a. Early Limitations on Deferral 227 b. Realization v. Receipt 228 Eder et cd. v. Commissioner of Internat Revenue 229 Notes and Questions 229 c. Passive Foreign Investment Companies (PFIC, Sections 1291 1298) 229 7.3 Limitations Primarily for Corporations — 231 a. From Equity to Neutrality — — 231 b. Subpart F (Sections 951 960) — 239 1. Definition of CFC — 239 Garlock, Inc. v. Commissioner of Internat Revenue 240 Notes and Questions — — 246 2. The Base Company Rule — 246 Brown Group, Inc. and Subsidiaries v. Commission¬ er of Internat Revenue 247 Brown Group, Inc. and Subsidiaries v. Commission¬ er of Internat Revenue 271 Notes and Questions 275 3. The Branch Rule (and Contract Manufacturing) 276 Ashland Oil, Inc. v. Commissioner of Internat Reve¬ nue 279 Notes and Questions 292 4. The Hybrid Problem 292 Notes and Questions 295 7.4 The Operation of Subpart F and Other Provisions That May AffectCFCs 295 a. Subpart F Inclusions 295 b. Coordination With PFIC 295 c. Complementary Backstops to Deferral: Sections 956 1248 296 1. Section 956 ._ 296 Daniel K. Ludwig and Gertrude V. Ludwig v. Com¬ missioner 296 d. Inversions — _ 307 7.5 The Future of Deferral— 309 CHAPTER 8. The Foreign Tax Credit — 310 8.1 Introduction 310 8.2 The Three Hoops 311 a. Was a Tax Paid? 311 Continental Illinois Corporation v. Commissioner of Inter nal Revenue 311 Notes and Questions 320 b. Was a Tax Paid by the Taxpayer? — 322 Biddle v. Commissioner of Internat Revenue 322 Notes and Questions 327 c. Was the Tax a Creditable Tax? 328 Inland Steel Company v. United States 328 Notes and Questions 340 8.3 The Foreign Tax Credit Limitation — 341 8.4 The Indirect Credit 346 American Chicle Co. v. United States 346 United States, Petitioner v. Goodyear Tire Rubber Company and Affiliates 349 Notes and Questions 357 Vulcan Materials Company and Subsidiaries v. Commissioner of Internal Revenue 357 Notes and Questions 366 8.5 Foreign Tax Credit Abuse 367 Compaq Computer Corporation and Subsidiaries v. Commis¬ sioner of Internal Revenue 367 Notes and Questions 377 Compaq Computer Corporation and Subsidiaries, Petitioner Appellant v. Commissioner of Internal Revenue, Respondent Appellee. 378 Notes and Questions — 385 Notes and Questions 394 Notes and Questions 400 PART E. The U.S. and the International Tax Regime 403 CHAPTER 9. Section 367 Cross Border Transfers of Property 404 9.1.A: In General 404 Notes and Questions — 420 9.1.B: Incorporation of aLoss Branch 421 Notes and Questions: — 429 9.2 The Operation of Section 367 429 CHAPTER 10. Foreign Currency 434 10.1 Introduction — 434 10.2 Origin and Overview of the Regime— 435 Notes and Questions 437 10.3 Qualified Business Units, Functional Currency and the Calcu lation of Income and Loss 437 a. Qualified Business Units and Their Currency: ~ ~ 437 b. Calculation of Income/Loss for Taxpayer With More Than One QBU: 439 10.4 Section 988 Foreign Currency Transactions 440 a. Covered Transactions 440 b. Measuring and Calculating Exchange Gain and Loss —. 442 c. Taxation of Section 988 Transactions — 443 10.5 Return to Original Hypotheticals 445 CHAPTER 11. TheRoleofTreaties 446 11.1 The U.S. Model 446 Notes and Questions 471 11.2 The Relationship Between Treaties and the Code — 472 Notes and Questions 482 11.3 Judicial Interpretation of Treaties 483 Xerox Corporation v. United States 483 Notes and Questions 500 11.4 International Tax as International Law 500 Avi Yonah, International Tax as International Law 500 CHAPTER 12. The Future of the International Tax Regime 514 12.1 The U.S. and the International Tax Regime 514 Yariv Brauner, An International Tax Regime in Crystallization 514 Notes and Questions 531 12.2 The Tax Competition Problem 531 Avi Yonah, Globalization, Tax Competition, and the Fiscal Crisis ofthe Weifare State — 531 Notes and Questions 545 12.3 The Tax Arbitrage Problem 546 Ring, One Nation Among Many: Policy Implications of Cross Border Tax Arbitrage 546 Notes and Questions 557 Index 559
adam_txt	SUMMARY OF CONTENTS Preface v Table of Cases xvii PART A. General 17 CHAPTER 1. Jurisdiction to Tax and Definitions 18 1.1 Jurisdiction to Tax: In General 18 1.2 Definitions 20 CHAPTER 2. The Source of Income 30 2.1 Introduction and Overview 30 2.2 Substantive v. Formal Rules 31 2.3 To What Category Does Income Belong? 38 2.4 What About Income That Does Not Belong to Any Category? — 72 2.5 What If Income Is Generated Both Inside and Outside the United State? 76 2.6 How Much Control Do Taxpayers Have Over Sourcing Income? 80 2.6 Conclusion 87 CHAPTER 3. The Allocation of Deductions 88 3.1 Introduction and Overview 88 3.2 Allocation of Deductions 91 3.3 The Allocation and Apportionment of Interest Expense (Sec tion864(e)) 98 3.4 The Sourcing of R E Expense (Section 864(f)) 103 PART B. U.S. Income of Foreign Taxpayers 105 CHAPTER 4. The Taxation of Non Business Income 106 4.1 Introduction 106 4.2 Overview 106 4.3 Taxation of Nonresident Individuais 109 4.4 Taxation of Foreign Corporations 110 4.5 The Heart of Gross Basis Taxation of Nonresidents: "Fixed or Determinable, Annual or Periodical" Income 111 4.6 Beyond FDAP 115 4.7 Exceptions 116 4.6 Collections 119 4.7 Conclusion 125 CHAPTER 5. The Taxation of Business Income 127 5.1 Introduction and Overview 127 5.2 What Is a U.S. Trade or Business? 127 5.3 What Is Effectively Connected? 166 5.4 Review of Basic Regime for Nonresidents 168 5.5 The Branch Profits Tax 168 5.6 The Earnings Stripping Rule 170 PART C. The Transfer Pricing Problem 173 CHAPTER 6. The Transfer Pricing Problem — 174 6.1 The Root of the Problem 175 6.2 A Classic Example — — 180 6.3 The Problem of Comparables 193 6.4 More on the Operation of the Transfer Pricing Rules 202 6.5 The Interaction With Foreign Law 217 6.6 Conclusion: Is There a Feasible Alternative? —. 224 PART D. Foreign Income of U.S. Taxpayers 225 CHAPTER 7. Deferral and its Limits 226 7.1 The Problem of Deferral 226 7.2 Limitations Primarily for Individuais .— 227 7.3 Limitations Primarily for Corporations 231 7.4 The Operation of Subpart F and Other Provisions That May Affect CFCs 295 7.5 The Future of Deferral 309 CHAPTER 8. The Foreign Tax Credit 310 8.1 Introduction 310 8.2 The Three Hoops — 311 8.3 The Foreign Tax Credit Limitation.—. 341 8.4 The Indirect Credit — 346 8.5 Foreign Tax Credit "Abuse" 367 PART E. The U.S. and the International Tax Regime 403 CHAPTER 9. Section 367 Cross Border Transfers of Property 404 9.1.A: In General 404 9.1.B: Incorporation of a Loss Branch 421 9.2 The Operation of Section 367 429 CHAPTER 10. Foreign Currency 434 10.1 Introduction 434 10.2 Origin and Overview of the Regime— 435 10.3 Qualified Business Units, Functional Currency and the Calcu lation of Income and Loss 437 10.4 Section 988 Foreign Currency Transactions 440 10.5 Return to Original Hypotheticals 445 CHAPTER 11. TheRoleofTreaties 446 11.1 The U.S. Model 446 11.2 The Relationship Between Treaties and the Code 472 11.3 Judicial Interpretation of Treaties 483 11.4 International Tax as International Law 500 CHAPTER 12. The Future of the International Tax Regime 514 12.1 The U.S. and the International Tax Regime 514 12.2 The Tax Competition Problem 531 12.3 The Tax Arbitrage Problem 546 Index 559 * TABLE OF CONTENTS Preface v Table of Cases xvii Introduction: The International Tax Regime 1 Notes and Questions — 16 PART A. General 17 CHAPTER 1. Jurisdiction to Tax and Definitions 18 1.1 Jurisdiction to Tax: In General 18 Notes and Questions 19 1.2 Definitions 20 a. Nonresident Alien 20 Cook v. Tait 21 Notes and Questions 22 b. Foreign Corporations and Partnerships 22 (i) Before "Check The Box" 22 Notes and Questions— 26 (ii) After "Check the Box" 26 c. Foreign Trusts and Estates 27 Notes and Questions 29 CHAPTER 2. The Source of Income —. 30 2.1 Introduction and Overview 30 2.2 Substantive v. Formal Rules 31 Notes and Questions 37 2.3 To What Category Does Income Belong? 38 a. Royalties v. Sales ~ 39 Commissioner v. Wodehouse 39 Notes and Questions 44 b. Services vs. Royalties 45 Karrer v. United States 45 Notes and Questions 53 Boulez v. Commissioner 53 Notes and Questions 57 c. Services v. Interest (The Transfer of Money) 58 Notes and Questions 62 Bank of America v. United States 62 Notes and Questions 71 2.4 What About Income That Does Not Belong to Any Category? — 72 Korfund Co. v. Commissioner 72 Notes and Questions 75 2.5 What If Income Is Generated Both Inside and Outside the United State? 76 Stemkowski v. Commissioner 76 Notes and Questions 80 2.6 How Much Control Do Taxpayers Have Over Sourcing Income? 80 United States v. Balanovski 81 Notes and Questions 86 2.6 Conclusion 87 CHAPTER 3. The Allocation of Deductions 88 3.1 Introduction and Overview 88 3.2 Allocation of Deductions 91 Black Decker v. Commissioner 91 Notes and Questions 96 3.3 The Allocation and Apportionment of Interest Expense (Sec tion864(e)) 98 a. Why a Special Interest Expense Rule? 98 B. Interest Expense of U.S. Affiliated Groups—The Look Through Rule — 99 C. The Unfairness of Not Looking—Through Foreign Affili ates? 100 3.4 The Sourcing of R E Expense (Section 864(f)) — 103 PART B. U.S. Income of Foreign Taxpayers 105 CHAPTER 4. The Taxation of Non Business Income 106 4.1 Introduction 106 4.2 Overview 106 4.3 Taxation of Nonresident Individuais 109 4.4 Taxation of Foreign Corporations 110 4.5 The Heart of Gross Basis Taxation of Nonresidents: "Fixed or Determinable, Annual or Periodical'' Income 111 Fernando Barba v. United States 111 Notes and Questions 115 4.6 Beyond FDAP 115 4.7 Exceptions 116 Notes and Questions 117 4.6 Collections — 119 Casa De La Jolla Park, Inc. v. Commissioner 119 Notes and Questions 124 4.7 Conclusion _ 125 CHAPTER 5. The Taxation of Business Income 127 5.1 Introduction and Overview 127 5.2 What Is a U.S. Trade or Business? 127 a. Investment Activities — 128 Chang Hsiao Liang v. Commissioner of Internal Revenue— 128 Notes and Questions 131 b. RealEstate —. 132 Jan Casimir Lewenhaupt v. Commissioner of Internal Reve¬ nue 132 Notes and Questions 137 c. Active Business ~. 138 Spermacet Whaling Shipping Co. S.A. v. Commissioner of Internal Revenue 138 Notes and Questions 148 d. Operation Through an Agent 148 Frank Hanfield v. Commissioner of Internal Revenue 149 Notes and Questions — 151 The Taisei Fire and Marine Insurance Co., Ltd. v. Commis¬ sioner of Internal Revenue — 151 Notes and Questions 160 e. The Physical Presence Requirement 160 Commissioner v. Piedras Negras Broadcasting Co. — 160 Notes and Questions 163 Quill Corp. v. North Dakota ~ 163 Notes and Questions 165 5.3 What Is Effectively Connected? 166 5.4 Review of Basic Regime for Nonresidents 168 5.5 The Branch Profits Tax— 168 5.6 The Earnings Stripping Rule 170 PART C. The Transfer Pricing Problem 173 CHAPTER 6. The Transfer Pricing Problem 174 6.1 The Root of the Problem 175 United States Gypsum Company and United States Gypsum Export Company v. United States of America 175 Notes and Questions 179 6.2 A Classic Example — — 180 E.I. Du Pont de Nemours and Company v. United States 180 Notes and Questions — 191 6.3 The Problem of Comparables 193 United States Steel Corporation v. Commissioner of Internal Revenue 194 Notes and Questions 201 6.4 More on the Operation of the Transfer Pricing Rules 202 a. Tangible Property — — 203 b. Transactions With Intangible Property 203 DHL Corporation and Subsidiaries v. Commissioner of In¬ ternal Revenue — 203 Notes and Questions 216 c. Services 217 6.5 The Interaction With Foreign Law 217 The Procter Gamble Company v. Commissioner of Internat Revenue 217 Notes and Questions — 223 6.6 Conclusion: Is There a Feasible Alternative? 224 PART D. Foreign Income of U.S. Taxpayers 225 CHARTER 7. Deferral and its Limits 226 7.1 The Problem of Deferral 226 7.2 Limitations Primarily for Individuais 227 a. Early Limitations on Deferral 227 b. Realization v. Receipt 228 Eder et cd. v. Commissioner of Internat Revenue 229 Notes and Questions 229 c. Passive Foreign Investment Companies (PFIC, Sections 1291 1298) 229 7.3 Limitations Primarily for Corporations — 231 a. From Equity to Neutrality — — 231 b. Subpart F (Sections 951 960) — 239 1. Definition of CFC — 239 Garlock, Inc. v. Commissioner of Internat Revenue 240 Notes and Questions — — 246 2. The Base Company Rule — 246 Brown Group, Inc. and Subsidiaries v. Commission¬ er of Internat Revenue 247 Brown Group, Inc. and Subsidiaries v. Commission¬ er of Internat Revenue 271 Notes and Questions 275 3. The Branch Rule (and Contract Manufacturing) 276 Ashland Oil, Inc. v. Commissioner of Internat Reve¬ nue 279 Notes and Questions 292 4. The Hybrid Problem 292 Notes and Questions 295 7.4 The Operation of Subpart F and Other Provisions That May AffectCFCs 295 a. Subpart F Inclusions 295 b. Coordination With PFIC 295 c. Complementary Backstops to Deferral: Sections 956 1248 296 1. Section 956 ._ 296 Daniel K. Ludwig and Gertrude V. Ludwig v. Com¬ missioner 296 d. Inversions — _ 307 7.5 The Future of Deferral— 309 CHAPTER 8. The Foreign Tax Credit — 310 8.1 Introduction 310 8.2 The Three Hoops 311 a. Was a Tax Paid? 311 Continental Illinois Corporation v. Commissioner of Inter nal Revenue 311 Notes and Questions 320 b. Was a Tax Paid by the Taxpayer? — 322 Biddle v. Commissioner of Internat Revenue 322 Notes and Questions 327 c. Was the Tax a Creditable Tax? 328 Inland Steel Company v. United States 328 Notes and Questions 340 8.3 The Foreign Tax Credit Limitation — 341 8.4 The Indirect Credit 346 American Chicle Co. v. United States 346 United States, Petitioner v. Goodyear Tire Rubber Company and Affiliates 349 Notes and Questions 357 Vulcan Materials Company and Subsidiaries v. Commissioner of Internal Revenue 357 Notes and Questions 366 8.5 Foreign Tax Credit "Abuse" 367 Compaq Computer Corporation and Subsidiaries v. Commis¬ sioner of Internal Revenue 367 Notes and Questions 377 Compaq Computer Corporation and Subsidiaries, Petitioner Appellant v. Commissioner of Internal Revenue, Respondent Appellee. 378 Notes and Questions — 385 Notes and Questions 394 Notes and Questions 400 PART E. The U.S. and the International Tax Regime 403 CHAPTER 9. Section 367 Cross Border Transfers of Property 404 9.1.A: In General 404 Notes and Questions — 420 9.1.B: Incorporation of aLoss Branch 421 Notes and Questions: — 429 9.2 The Operation of Section 367 429 CHAPTER 10. Foreign Currency 434 10.1 Introduction — 434 10.2 Origin and Overview of the Regime— 435 Notes and Questions 437 10.3 Qualified Business Units, Functional Currency and the Calcu lation of Income and Loss 437 a. Qualified Business Units and Their Currency: ~ ~ 437 b. Calculation of Income/Loss for Taxpayer With More Than One QBU: 439 10.4 Section 988 Foreign Currency Transactions 440 a. Covered Transactions 440 b. Measuring and Calculating Exchange Gain and Loss —. 442 c. Taxation of Section 988 Transactions — 443 10.5 Return to Original Hypotheticals 445 CHAPTER 11. TheRoleofTreaties 446 11.1 The U.S. Model 446 Notes and Questions 471 11.2 The Relationship Between Treaties and the Code — 472 Notes and Questions 482 11.3 Judicial Interpretation of Treaties 483 Xerox Corporation v. United States 483 Notes and Questions 500 11.4 International Tax as International Law 500 Avi Yonah, International Tax as International Law 500 CHAPTER 12. The Future of the International Tax Regime 514 12.1 The U.S. and the International Tax Regime 514 Yariv Brauner, An International Tax Regime in Crystallization 514 Notes and Questions 531 12.2 The Tax Competition Problem 531 Avi Yonah, Globalization, Tax Competition, and the Fiscal Crisis ofthe Weifare State — 531 Notes and Questions 545 12.3 The Tax Arbitrage Problem 546 Ring, One Nation Among Many: Policy Implications of Cross Border Tax Arbitrage 546 Notes and Questions 557 Index 559
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spelling	Avi-Yonah, Reuven S. Verfasser aut U.S. international taxation cases and materials [Hauptbd.] by Reuven S. Avi-Yonah ; Diane M. Ring ; Yariv Brauner New York, NY Foundation Press 2005 XIX, 574 S. txt rdacontent n rdamedia nc rdacarrier University casebook series Ring, Diane M. Verfasser aut Brauner, Yariv Verfasser aut (DE-604)BV023333107 1 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014682296&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Avi-Yonah, Reuven S. Ring, Diane M. Brauner, Yariv U.S. international taxation cases and materials
title	U.S. international taxation cases and materials
title_auth	U.S. international taxation cases and materials
title_exact_search	U.S. international taxation cases and materials
title_exact_search_txtP	U.S. international taxation cases and materials
title_full	U.S. international taxation cases and materials [Hauptbd.] by Reuven S. Avi-Yonah ; Diane M. Ring ; Yariv Brauner
title_fullStr	U.S. international taxation cases and materials [Hauptbd.] by Reuven S. Avi-Yonah ; Diane M. Ring ; Yariv Brauner
title_full_unstemmed	U.S. international taxation cases and materials [Hauptbd.] by Reuven S. Avi-Yonah ; Diane M. Ring ; Yariv Brauner
title_short	U.S. international taxation
title_sort	u s international taxation cases and materials
title_sub	cases and materials
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014682296&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
volume_link	(DE-604)BV023333107
work_keys_str_mv	AT aviyonahreuvens usinternationaltaxationcasesandmaterialshauptbd AT ringdianem usinternationaltaxationcasesandmaterialshauptbd AT brauneryariv usinternationaltaxationcasesandmaterialshauptbd

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