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Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US tax
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U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property
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Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduc