Friday, April 8, 2016
Practical Guide to U.S. Taxation of International Transactions, 10th ed.
Wolters Kluwer has recently published, Practical Guide to U.S. Taxation of International Transactions, 10th ed. (KF6445.M45 2015), by Robert J. Misey, Jr. and Michael S. Schadewald. This book begins with a discussion of the basic principles such as tax jurisdiction and source of income rules. The authors review the taxation of foreign income by U.S. citizens and the taxation of foreign persons conducting business in the United States. Other issues such as international tax practice and procedure, and tax treaties are also covered. This book, which is now available on the law library's new titles shelf, contains several relevant IRS forms and a subject index.