Download or read book International Taxation in a Nutshell written by Richard L. Doernberg and published by West Publishing Company. This book was released on 2001 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: After an introduction to the fundamentals of U.S. international taxation, the U.S. activities of foreign taxpayers and the foreign activities of U.S. citizens and residents are addressed. Special U.S. international tax provisions creating incentives and disincentives for certain conducts or forms of business transactions are looked at and the effect of U.S. transfer taxes (estate, gift and generation-skipping tax) on both resident and nonresident aliens is dealt with.