U.S. International Taxation: Cases and Materials

The U.S. adopted the most far-reaching changes to its international tax laws since 1962 in 2017, and the Treasury Department issued significant regulatory guidance. This updated edition reflects these changes and includes important recent cases. It provides law teachers with a simple, easy-to-use casebook to teach U.S. international taxation, focusing on how the details of the tax law fit into a broader structure of both inbound and outbound taxation.

Format: Hardback
Length: 994 pages
Publication date: 30 October 2022
Publisher: West Academic Publishing

The United States made significant changes to its international tax laws in 2017, marking the most extensive reforms since 1962. Over the years, the Treasury Department has provided substantial regulatory guidance to accompany these changes. This revised edition incorporates these updates and includes important recent cases. The book begins by covering topics that impact both inbound and outbound taxation. It then delves into inbound taxation, a complex field of study that is considered more intricate than other areas of Federal tax law. Finally, the edition addresses outbound taxation, another intricate domain within international tax law. This field of study is renowned for its complexity, making it challenging to understand for law students.

To address this challenge, this edition offers a concise and user-friendly casebook designed to teach U.S. international taxation. Consistent with previous editions, the book focuses on how the details of the tax law fit into a broader structure of both inbound and outbound taxation. This approach enables students to contextualize the specific issues they are working on within the broader policy considerations that shape the design of U.S. international tax laws.

By providing a comprehensive and accessible resource, this edition aims to assist law teachers in effectively imparting knowledge and understanding of U.S. international taxation to their students. Whether they are teaching introductory or advanced courses, this book serves as a valuable tool for enhancing the learning experience and equipping students with the skills necessary to navigate the complex world of international tax law.

Weight: 1806g
Dimension: 196 x 262 x 43 (mm)
ISBN-13: 9781647082291
Edition number: 5 Revised edition