Offering practitioners everything they need to handle foreign tax cases, Rhoades and Langer provide in-depth analysis of all relevant Internal Revenue Code provisions and Treasury Regulations and Rulings and annotated text of every US income tax treaty. It also features summary status sheets to identify all treaties and agreements currently in force, concise general rules, and timesaving examples and tables designed to speed and simplify your work. The text is divided into four major parts: taxation of Americans operating abroad; foreign persons' activities in the US; analysis of US income tax treaties; and analysis of other US tax agreements. Written by specialist authors Rufus V. Rhoades and Marshall J. Langer, this text on all aspects of US taxation for Americans doing business abroad and foreigners investing in the US has been renamed to more accurately reflect its contents and to introduce a treatise that is easier to use.
Features of this new version include: subject matter grouped in one location to make it easier to complete your research on any topic and to know that you have seen all relevant material; US tax treaties and agreements arranged in alphabetical order, by country (each country is introduced by a status page that lists, in one place, all of the treaties and other agreements in existence); and general rules that alert you to the essential elements of a subject. The text is updated four times annually and the quoted price includes a year's service.