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Rhoades & Langer, U.S. International Taxation and Tax Treaties
The recognized text on all aspects of U.S. taxation of Americans doing business abroad and foreigners investing in the U.S.
Publisher: Matthew Bender Elite Products
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Make Every Foreign Related Transaction Tax-Wise and Trouble Free.
Current and Complete Information You Need to Seek Out Tax Advantages and Avoid Pitfalls.
Rhoades & Langer, U.S. International Taxation and Tax Treaties features in-depth analysis of all relevant Internal Revenue Code provisions and Treasury Regulations and Rulings, annotated text of every U.S. income tax treaty, as well as key features such as practical examples, diagrams, 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.
Format Speeds Research and Makes It Easier To Answer All Your International Tax Questions.
Written by expert, involved authors, Rufus v. Rhoades and Marshall J. Langer, this respected text on all aspects of U.S. taxation of Americans doing business abroad and foreigners investing in the U.S. is easy to use in print, on CD-ROM, and online.
Features 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
- U.S. 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
- A Treaties Alert page to apprise you of significant new developments relating to U.S. tax treaties that have occurred since the prior release
- Loose-leaf binders that lay flat on your desk; chapters divided into smaller units to make it easier for you to find specific information
- General Rules that provide you with the essence of complex concepts
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PART I TAXATION OF AMERICANS OPERATING ABROAD
Chapter 1 Fundamental Concepts
Chapter 2 U.S. Citizens Abroad--IRC Section 911
Chapter 3 Controlled Foreign Corporations (CFCs): Operations
Chapter 4 Controlled Foreign Corporations (CFCs): Constructive Distributions
Chapter 5 Controlled Foreign Corporations (CFCs): Sales or Reorganizations
Chapter 6 Personal Holding Companies
Chapter 7 Investment Companies
Chapter 8 U.S. Possessions
Chapter 9 Foreign Sales Corporations
Chapter 10 Domestic International Sales Corporations
Chapter 11 International Boycotts
Chapter 12 Foreign Tax Credit: Direct Credit
Chapter 13 Foreign Tax Credit: Deemed-Paid Credit
Chapter 14 Foreign Tax Credit: Statutory Limitation
Chapter 15 Foreign Tax Credit: Miscellaneous Issues
Chapter 16 Foreign Currency Gains and Losses
Chapter 17 Reorganizations Involving Foreign Corporations (IRC Section 367)
Chapter 18 Transfer Pricing and Reallocation of Income (IRC Section 482)
Chapters 19-22 [Reserved]
PART II FOREIGN PERSONS' ACTIVITIES IN THE UNITED STATES
Chapter 23 Residency
Chapter 24 Classification of Entities
Chapter 25 Rules on the Source of Income
Chapter 26 Passive Income Rules
Chapter 27 Withholding on Passive Income
Chapter 28 Taxation Of U.S. Business Income
Chapter 29 Miscellaneous Issues Concerning Foreign Persons
Chapter 30 Offshore Investment Funds
Chapter 31 U.S. Real Estate Owned by Foreign Persons
Chapter 32 Foreign Trusts
Chapter 33 Estate and Gift Taxation of Foreign Persons
Chapters 34-39 [Reserved]
APPENDIX ALERT Rhoades & Langer U.S. International Taxation And Tax Treaties
PART III ANALYSIS OF U.S. INCOME TAX TREATIES
Chapter 40 Status of U.S. Income Tax Treaties
Chapter 41 How Income Tax Treaties Work
Chapter 42 Treaty Coverage and Definitions
Chapter 43 Treaties Versus the Code
Chapter 44 Permanent Establishments
Chapter 45 Business Profits
Chapter 46 Branch Taxes
Chapter 47 Transportation Income
Chapter 48 Real Property Income
Chapter 49 Investment Income and Reduced Withholding
Chapter 50 Dividends
Chapter 51 Interest Income
Chapter 52 Royalties
Chapter 53 Gains
Chapter 54 Limitations on Treaty Shopping
Chapter 55 Personal Services Income of Independant Contractors, Employees, Entertainers and Athletes
Chapter 56 Pensions, Annuities, Social Security Benefits and Miscellaneous Personal Services Income
Chapter 57 Other Income, Capital and Double Taxation Relief
Chapter 58 Nondiscrimination
Chapter 59 Mutual Assistance and Competent Authority Procedures
Chapter 60 Information Exchange and Collection Assistance
Chapters 61-69 [Reserved]
PART IV ANALYSIS OF OTHER U.S. TAX AGREEMENTS
Chapter 70 Estate and Gift Tax Treaties
Chapter 71 Tax Information Exchange Agreements (TIEAs)
Chapter 72 Tax Implementation Agreements with U.S. Possessions
Chapter 73 Transportation Agreements
PART V APPENDIX A-- TAX TREATIES AND AGREEMENTS
ADEN Aden (ADEN)
AMSA American Samoa (AMSA)
ANGL Anguilla (ANGL)
ANTG Antigua and Barbuda (ANTG)
ARGN Argentina (ARGN)
ARMN Armenia (ARMN)
ARUB Aruba (ARUB)
AUSL Australia (AUSL)
AUST Austria (AUST)
AZER Azerbaijan (AZER)
BAHM Bahamas (BAHM)
BAHR Bahrain (BAHR)
BANG Bangladesh (BANG)
BARB Barbados (BARB)
BELA Belarus (BELA)
BELG Belgium (BELG)
BELZ Belize (BELZ)
BERM Bermuda (BERM)
BOLV Bolivia (BOLV)
BRAZ Brazil (BRAZ)
BRVI British Virgin Islands/BVI (BRVI)
BURU Burundi (BURU)
CANA Canada (CANA)
CAYM Cayman Islands (CAYM)
CHIL Chile (CHIL)
CHIN China (CHIN)
COLM Colombia (COLM)
COMM Commonwealth of Independent States/ CIS/Former USSR (COMM)
COOK Cook Islands (COOK)
COSR Costa Rica (COSR)
COUN Council of Europe/OECD Multilateral (COUN)
CZCH Czech Republic (CZCH)
DENM Denmark (DENM)
DOMN Dominica (DOMN)
DOMR Dominican Republic (DOMR)
EGPT Egypt (EGPT)
ELSL El Salvador (ELSL)
ESTN Estonia (ESTN)
ETHI Ethiopia (ETHI)
FALK Falkland Islands (FALK)
FIJI Fiji (FIJI)
FINL Finland (FINL)
FRAN France (FRAN)
GAMB Gambia (GAMB)
GEOR Georgia (GEOR)
GERM Germany (GERM)
GHAN Ghana (GHAN)
GREC Greece (GREC)
GREN Grenada (GREN)
GUAM Guam (GUAM)
GUER Guernsey (GUER)
GUYN Guyana (GUYN)
HOND Honduras (HOND)
HONG Hong Kong (HONG)
HUNG Hungary (HUNG)
ICEL Iceland (ICEL)
INDI India (INDI)
INDO Indonesia (INDO)
IREL Ireland (IREL)
ISLM Isle of Man (ISLM)
ISRL Israel (ISRL)
ITAL Italy (ITAL)
JAMA Jamaica (JAMA)
JAPN Japan (JAPN)
JERS Jersey (JERS)
JORD Jordan (JORD)
KAZK Kazakstan (KAZK)
KORE Korea (KORE)
KYRG Kyrgyzstan (KYRG)
LATV Latvia (LATV)
LIBR Liberia (LIBR)
LITH Lithuania (LITH)
LUXM Luxembourg (LUXM)
MALA Malawi (MALA)
MALS Malaysia (MALS)
MALT Malta (MALT)
MARS Marshall Islands (MARS)
MEXC Mexico (MEXC)
MOLD Moldova (MOLD)
MONT Montserrat (MONT)
MORC Morocco (MORC)
NETH Netherlands (NETH)
NETS Netherlands Antilles (NETS)
NEWZ New Zealand (NEWZ)
NIGE Nigeria (NIGE)
NORW Norway (NORW)
PAKS Pakistan (PAKS)
PANM Panama (PANM)
PERU Peru (PERU)
PHIL Philippines (PHIL)
POLN Poland (POLN)
PORT Portugal (PORT)
PUER Puerto Rico (PUER)
ROMN Romania (ROMN)
RUSS Russia (RUSS)
RWAN Rwanda (RWAN)
SACR St. Christopher (St. Kitts) and Nevis (SACR)
SALC St. Lucia (SALC)
SATV St. Vincent and the Grenadines (SATV)
SAUD Saudi Arabia (SAUD)
SECH Seychelles (SECH)
SIER Sierra Leone (SIER)
SING Singapore (SING)
SLVK Slovakia (SLVK)
SLVN Slovenia (SLVN)
SOAF South Africa (SOAF)
SPAN Spain (SPAN)
SRIL Sri Lanka (SRIL)
SWED Sweden (SWED)
SWTZ Switzerland (SWTZ)
TAIW Taiwan (TAIW)
TAJK Tajikistan (TAJK)
THAI Thailand (THAI)
TRIN Trinidad and Tobago (TRIN)
TUNS Tunisia (TUNS)
TURK Turkey (TURK)
TURM Turkmenistan (TURM)
UKRN Ukraine (UKRN)
UNAE United Arab Emirates (UNAE)
UNIK United Kingdom (UNIK)
USVI U.S. Virgin Islands (USVI)
UZBK Uzbekistan (UZBK)
VENZ Venezuela (VENZ)
ZAIR Zaire (ZAIR)
ZAMB Zambia (ZAMB)
ZIMB Zimbabwe (ZIMB)
PART VI APPENDIX B -- MODEL TAX TREATIES
Chapter 1 1996 U.S. Model Income Tax Treaty
Chapter 2 1996 U.S. Model Income Tax Treaty Technical Explanation
Chapter 3 Prior 1981 Draft U.S. Model Income Tax Treaty
Chapter 4 Prior 1981 Draft and Current 1996 U.S. Model Income Tax Treaties: Word-by-Word Comparison
Chapter 5 1980 U.S. Model Estate and Gift Tax Treaty and Technical Explanation
Chapter 6 1984 Draft U.S. Tax Information Exchange Agreement (TIEA) and Technical Explanation
Chapter 1 Fundamental Concepts
Chapter 2 U.S. Citizens Abroad--IRC Section 911
Chapter 3 Controlled Foreign Corporations (CFCs): Operations
Chapter 4 Controlled Foreign Corporations (CFCs): Constructive Distributions
Chapter 5 Controlled Foreign Corporations (CFCs): Sales or Reorganizations
Chapter 6 Personal Holding Companies
Chapter 7 Investment Companies
Chapter 8 U.S. Possessions
Chapter 9 Foreign Sales Corporations
Chapter 10 Domestic International Sales Corporations
Chapter 11 International Boycotts
Chapter 12 Foreign Tax Credit: Direct Credit
Chapter 13 Foreign Tax Credit: Deemed-Paid Credit
Chapter 14 Foreign Tax Credit: Statutory Limitation
Chapter 15 Foreign Tax Credit: Miscellaneous Issues
Chapter 16 Foreign Currency Gains and Losses
Chapter 17 Reorganizations Involving Foreign Corporations (IRC Section 367)
Chapter 18 Transfer Pricing and Reallocation of Income (IRC Section 482)
Chapters 19-22 [Reserved]
PART II FOREIGN PERSONS' ACTIVITIES IN THE UNITED STATES
Chapter 23 Residency
Chapter 24 Classification of Entities
Chapter 25 Rules on the Source of Income
Chapter 26 Passive Income Rules
Chapter 27 Withholding on Passive Income
Chapter 28 Taxation Of U.S. Business Income
Chapter 29 Miscellaneous Issues Concerning Foreign Persons
Chapter 30 Offshore Investment Funds
Chapter 31 U.S. Real Estate Owned by Foreign Persons
Chapter 32 Foreign Trusts
Chapter 33 Estate and Gift Taxation of Foreign Persons
Chapters 34-39 [Reserved]
APPENDIX ALERT Rhoades & Langer U.S. International Taxation And Tax Treaties
PART III ANALYSIS OF U.S. INCOME TAX TREATIES
Chapter 40 Status of U.S. Income Tax Treaties
Chapter 41 How Income Tax Treaties Work
Chapter 42 Treaty Coverage and Definitions
Chapter 43 Treaties Versus the Code
Chapter 44 Permanent Establishments
Chapter 45 Business Profits
Chapter 46 Branch Taxes
Chapter 47 Transportation Income
Chapter 48 Real Property Income
Chapter 49 Investment Income and Reduced Withholding
Chapter 50 Dividends
Chapter 51 Interest Income
Chapter 52 Royalties
Chapter 53 Gains
Chapter 54 Limitations on Treaty Shopping
Chapter 55 Personal Services Income of Independant Contractors, Employees, Entertainers and Athletes
Chapter 56 Pensions, Annuities, Social Security Benefits and Miscellaneous Personal Services Income
Chapter 57 Other Income, Capital and Double Taxation Relief
Chapter 58 Nondiscrimination
Chapter 59 Mutual Assistance and Competent Authority Procedures
Chapter 60 Information Exchange and Collection Assistance
Chapters 61-69 [Reserved]
PART IV ANALYSIS OF OTHER U.S. TAX AGREEMENTS
Chapter 70 Estate and Gift Tax Treaties
Chapter 71 Tax Information Exchange Agreements (TIEAs)
Chapter 72 Tax Implementation Agreements with U.S. Possessions
Chapter 73 Transportation Agreements
PART V APPENDIX A-- TAX TREATIES AND AGREEMENTS
ADEN Aden (ADEN)
AMSA American Samoa (AMSA)
ANGL Anguilla (ANGL)
ANTG Antigua and Barbuda (ANTG)
ARGN Argentina (ARGN)
ARMN Armenia (ARMN)
ARUB Aruba (ARUB)
AUSL Australia (AUSL)
AUST Austria (AUST)
AZER Azerbaijan (AZER)
BAHM Bahamas (BAHM)
BAHR Bahrain (BAHR)
BANG Bangladesh (BANG)
BARB Barbados (BARB)
BELA Belarus (BELA)
BELG Belgium (BELG)
BELZ Belize (BELZ)
BERM Bermuda (BERM)
BOLV Bolivia (BOLV)
BRAZ Brazil (BRAZ)
BRVI British Virgin Islands/BVI (BRVI)
BURU Burundi (BURU)
CANA Canada (CANA)
CAYM Cayman Islands (CAYM)
CHIL Chile (CHIL)
CHIN China (CHIN)
COLM Colombia (COLM)
COMM Commonwealth of Independent States/ CIS/Former USSR (COMM)
COOK Cook Islands (COOK)
COSR Costa Rica (COSR)
COUN Council of Europe/OECD Multilateral (COUN)
CZCH Czech Republic (CZCH)
DENM Denmark (DENM)
DOMN Dominica (DOMN)
DOMR Dominican Republic (DOMR)
EGPT Egypt (EGPT)
ELSL El Salvador (ELSL)
ESTN Estonia (ESTN)
ETHI Ethiopia (ETHI)
FALK Falkland Islands (FALK)
FIJI Fiji (FIJI)
FINL Finland (FINL)
FRAN France (FRAN)
GAMB Gambia (GAMB)
GEOR Georgia (GEOR)
GERM Germany (GERM)
GHAN Ghana (GHAN)
GREC Greece (GREC)
GREN Grenada (GREN)
GUAM Guam (GUAM)
GUER Guernsey (GUER)
GUYN Guyana (GUYN)
HOND Honduras (HOND)
HONG Hong Kong (HONG)
HUNG Hungary (HUNG)
ICEL Iceland (ICEL)
INDI India (INDI)
INDO Indonesia (INDO)
IREL Ireland (IREL)
ISLM Isle of Man (ISLM)
ISRL Israel (ISRL)
ITAL Italy (ITAL)
JAMA Jamaica (JAMA)
JAPN Japan (JAPN)
JERS Jersey (JERS)
JORD Jordan (JORD)
KAZK Kazakstan (KAZK)
KORE Korea (KORE)
KYRG Kyrgyzstan (KYRG)
LATV Latvia (LATV)
LIBR Liberia (LIBR)
LITH Lithuania (LITH)
LUXM Luxembourg (LUXM)
MALA Malawi (MALA)
MALS Malaysia (MALS)
MALT Malta (MALT)
MARS Marshall Islands (MARS)
MEXC Mexico (MEXC)
MOLD Moldova (MOLD)
MONT Montserrat (MONT)
MORC Morocco (MORC)
NETH Netherlands (NETH)
NETS Netherlands Antilles (NETS)
NEWZ New Zealand (NEWZ)
NIGE Nigeria (NIGE)
NORW Norway (NORW)
PAKS Pakistan (PAKS)
PANM Panama (PANM)
PERU Peru (PERU)
PHIL Philippines (PHIL)
POLN Poland (POLN)
PORT Portugal (PORT)
PUER Puerto Rico (PUER)
ROMN Romania (ROMN)
RUSS Russia (RUSS)
RWAN Rwanda (RWAN)
SACR St. Christopher (St. Kitts) and Nevis (SACR)
SALC St. Lucia (SALC)
SATV St. Vincent and the Grenadines (SATV)
SAUD Saudi Arabia (SAUD)
SECH Seychelles (SECH)
SIER Sierra Leone (SIER)
SING Singapore (SING)
SLVK Slovakia (SLVK)
SLVN Slovenia (SLVN)
SOAF South Africa (SOAF)
SPAN Spain (SPAN)
SRIL Sri Lanka (SRIL)
SWED Sweden (SWED)
SWTZ Switzerland (SWTZ)
TAIW Taiwan (TAIW)
TAJK Tajikistan (TAJK)
THAI Thailand (THAI)
TRIN Trinidad and Tobago (TRIN)
TUNS Tunisia (TUNS)
TURK Turkey (TURK)
TURM Turkmenistan (TURM)
UKRN Ukraine (UKRN)
UNAE United Arab Emirates (UNAE)
UNIK United Kingdom (UNIK)
USVI U.S. Virgin Islands (USVI)
UZBK Uzbekistan (UZBK)
VENZ Venezuela (VENZ)
ZAIR Zaire (ZAIR)
ZAMB Zambia (ZAMB)
ZIMB Zimbabwe (ZIMB)
PART VI APPENDIX B -- MODEL TAX TREATIES
Chapter 1 1996 U.S. Model Income Tax Treaty
Chapter 2 1996 U.S. Model Income Tax Treaty Technical Explanation
Chapter 3 Prior 1981 Draft U.S. Model Income Tax Treaty
Chapter 4 Prior 1981 Draft and Current 1996 U.S. Model Income Tax Treaties: Word-by-Word Comparison
Chapter 5 1980 U.S. Model Estate and Gift Tax Treaty and Technical Explanation
Chapter 6 1984 Draft U.S. Tax Information Exchange Agreement (TIEA) and Technical Explanation