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

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


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 publications.

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 at Single copy price is $99 plus applicable tax, shipping and handling. Quantity discounts and school adoption pricing are available.


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

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