Editorial Reviews
Product Description
This book is intended to serve as an introduction to the U.S. law of international taxation. It is a primer aimed at law students, foreign lawyers or scholars, U.S. lawyers seeking an introduction to the area or a refresher, and others who might benefit from an overview of the U.S. tax laws governing international trade and investment. The book attempts to summarize the law, offering some attention to the purposes of the various legal rules. However, it is beyond the scope of the book to offer a critical evaluation of the provisions summarized. Frequent references are made to both the Code and the Regulations. There are some citations to caselaw and administrative rulings where they help illustrate the subject matter. However, the book is not a treatise, and so there is no attempt to treat comprehensively the caselaw and rulings.
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