Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liab

Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US tax

Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. T

The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax pu