Titlebook: International Aspects of the US Taxation System; Felix I. Lessambo Book 2016 The Editor(s) (if applicable) and The Author(s) 2016 inbound

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Foreign Investment in the Real Property Transaction Act,ons purchasing US real property interests (transferees) from foreign persons, certain purchasers’ agents, and settlement officers are required to withhold 10 % of the amount realized on the disposition (special rules for foreign corporations). The debate surrounding several proposals to repeal FIRPTA are also covered.

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Book 2016s related to both inbound and outbound taxes.?Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this

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mplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system‘s international laws..978-1-349-95678-4978-1-349-94935-9

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The International Tax Treaty,d by the existence of a low tax, reducing a tax treaty in force. However, careful examination must be made as several countries have adopted anti-tax-treaty provisions to challenge treaty benefits to some “residents.” The chapter also identifies the main methods of double taxation relief and their a