International individual taxation / Philip F. Postlewaite, Michael P. Collins
Imprint
Colorado Springs, Colo. : Shepard's/McGraw-Hill, c1982
Descript
xxv, 507 p. ; 26 cm
CONTENT
Nonresidency -- The Source rules, trade or business and effectively connected concepts -- Taxation of nonresident aliens -- Taxation of Americans abroad -- Expartriation to avoid taxes -- Possessions operations -- The Foreign tax credit -- Tax treaties-business income -- Tax treaties-passive income -- Partnerships