International Taxation in a Nutshell

by Richard Doernberg
International Taxation in a Nutshell cover
Good Books rating 3.83
Business and Economics
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Technical
  • ID: 6007
  • Added: 2025-10-29
  • Updated: 2025-10-29
  • ISBN: 9780314163103
  • Publisher: West Academic Publishing
  • Published: 2007-01-01
  • Reviews: 3

This book serves as a comprehensive introduction to the US law of international taxation. It begins with the fundamentals, including source rules, and delves into the specifics of investment and business activities by nonresident individuals and foreign corporations in the US. Special attention is given to the branch profits tax and provisions affecting foreign investment in US real estate. The book also covers US income tax treaties, withholding, and reporting requirements. The latter part of the book focuses on the activities of US citizens, residents, and domestic corporations abroad, with a central discussion on the US foreign tax credit. Additional topics include intercompany pricing, controlled foreign corporations, foreign currency treatment, international tax-free transactions, and tax arbitrage.

Reviews
Goodreads · 2023-01-01
good 3.00

The book is a good summary of international taxation, but it lacks detailed explanations. It serves as a solid introduction to the subject.

This book is a great starting point for anyone looking to understand the basics of international taxation. It provides a concise overview, making it easy to grasp the fundamental concepts. However, it does not delve deeply into the details, which might be a drawback for those seeking comprehensive knowledge. Overall, it's a useful resource for beginners.

Quick quotes

    It's really a good summarized book in international taxation.

    However, limited to the intention of the book, details are not expanded.

    But it's a good introduction to the subject.

Amazon · 2023-01-01
recommended 4.50

The book covers the fundamentals of U.S. international taxation and offers insights into tax planning considerations. It is a useful resource for both U.S. and non-U.S. practitioners.

This book is not just an introduction to U.S. international taxation but also provides valuable insights into tax planning. It is a useful resource for both U.S. and non-U.S. practitioners, offering a comprehensive overview of the subject. The book is well-structured and easy to follow, making it a great tool for anyone looking to understand the complexities of international taxation. It's a highly recommended read.

Quick quotes

    This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations.

    It is a useful resource for both U.S. and non-U.S. students and practitioners interested in the field.

    It is well-structured and easy to follow, making it a great tool for anyone looking to understand the complexities of international taxation.

West Academic · 2018-08-30
significant 4.00

The 11th edition represents a significant update, capturing recent changes in international taxation. It offers a thorough introduction to the subject.

The 11th edition of this book is a substantial revision that reflects the latest developments in international taxation. It provides a comprehensive introduction, making it a valuable resource for both students and practitioners. The book covers a wide range of topics, ensuring that readers get a well-rounded understanding of the subject. It's a must-read for anyone interested in the field.

Quick quotes

    This 11th edition of International Taxation in a Nutshell therefore represents a significant revision from prior editions to capture the changes.

    It offers a thorough introduction to the subject.

    It provides a comprehensive introduction, making it a valuable resource for both students and practitioners.

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