International Aspects of the US Taxation System (eBook)

Felix I. Lessambo is Adjunct Associate Professor at the Peter J. Tobin College of Business at St. John's University, USA. He practiced in international tax and alternative investment management groups where he structured and advised on hedge funds and private equity cross-border transactions. He is the author of several books in finance, including The International Banking System, The International Corporate Governance System, and International Financial Institutions and Their Challenges.

1. Overview2. The Underlying Principles of the US Tax System  3. US Inbound taxation4. The Split of Tax Jurisdiction: The Source Rules5. The US Taxing Regime of Foreign Taxpayers6. The Branch Profits Tax7. Foreign Investment in Real Property Transaction Act8. The Taxation of Foreign Sovereign in the United States9. The International Tax Treaty Rules10. Foreign Account Tax Compliance Act11. Taxation Regime of Expatriates and Corporate Inversion12. The Investments of US Individuals or Corporations Abroad13. The US Foreign Tax Credit Regime14. The Subpart F Regime15. Taxation of Derivatives16. The Taxation of Foreign Currency17. Domestic International Sales Corporation18. International Outbound Transactions19. Cross-Border Tax Arbitrage20. Base Erosion and Profit Shiftingdiv>