CCH Guide To Taxation Of International
Transactions Now In Third Edition
(Riverwoods, ILL., July 7, 2000) We may not live in
a global village, but the time is coming when no business enterprise or tax practice can
ignore transactions that take place across international borders, according to CCH
INCORPORATED (CCH), a leading provider of tax and business law information and software.
To give tax and business professionals an essential grounding in the subject, CCH offers A
Practical Guide to U.S. Taxation of International Transactions. ($99, 512 pages. To
order or for more information, call 800-248-3248 or visit the CCH Online Store at http://onlinestore.cch.com.)
Now in its third edition, the Guide is an indispensable reference for all those
involved in or affected by international taxation. This new edition has been completely
updated to reflect important developments since the book was last published in 1998.
Transfer pricing and tax treaties are given special attention in the revision and a new
section on IRS practice and procedure in the international tax arena has been added. Also
greatly enhanced is the discussion of choice of entities and the check-the-box
regulations, one of the hottest topics in U.S international tax.
Even with increased coverage, the book remains a concise and accessible explanation of
this complex subject. It provides a practical command of the basic concepts and issues
surrounding U.S. taxation of international transactions, emphasizing those areas that are
essential to tax practitioners.
The book is organized into four parts, which discuss the following topics in detail:
PART I: Basic Principles
- Tax Jurisdiction
- Source-of-Income Rules
PART II: U.S. Taxation of Foreign Income
- Foreign Tax Credit
- Transfer Pricing
- Anti-Avoidance Provisions Governing Foreign Corporations
- Foreign Sales Corporations
- Foreign Currency Translation and Transactions
- Tax Treaties
- Planning of Foreign Operations
PART III: U.S. Taxation of Foreign Persons
- Foreign Persons Investing in the United States
- Foreign Persons Doing Business in the United States
PART IV: INTERNATIONAL TAX PRACTICE AND PROCEDURE
Appendices provide reproductions of applicable IRS forms and publications. Also
included is the latest U.S. Model Income Tax Treaty.
About the Authors
Robert E. Meldman, JD, LLM, is a shareholder in the law firm of Reinhart, Boerner,
Norris & Rieselbach. His practice focuses on the tax aspects of general business and
international transactions. He is co-author of CCH's Federal Taxation: Practice and
Procedure and CCH's self-study course, Practical Tactics for Dealing with the IRS.
Mr. Meldman is an adjunct professor of the University of Wisconsin-Milwaukee's Master of
Taxation and Graduate International Business programs.
Michael S. Schadewald, PhD, CPA, is an Associate Professor of Taxation at the
University of Wisconsin-Milwaukee. Prior to teaching, he practiced tax law in the
Milwaukee office of Arthur Young. Professor Schadewald has authored articles for The
Journal of Taxation, The International Tax Journal, The Tax Adviser, Advances
in Taxation, The Journal of the American Taxation Association and other
Availability and Pricing
For more information or to order the 512-page A Practical Guide to the U.S. Taxation
of International Transactions, call 1-800-248-3248 or visit the new CCH Online Store
Single copy price is $99 plus applicable tax, shipping and handling. Quantity discounts
and school adoption pricing are available.
About CCH INCORPORATED
CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has served
four generations of business professionals and their clients. The company produces more
than 700 electronic and print products for the tax, legal, securities, human resources,
health care and small business markets. CCH is a wholly owned subsidiary of Wolters Kluwer
U.S. The CCH web site can be accessed at www.cch.com.
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