U.S. International Taxation, Cases and Materials, 3th Edition

Avi-Yonah, Ring and Brauner's U.S. International Taxation, Cases and Materials provides law teachers with an easy-to-use casebook to teach U.S. international taxation. Because of the complexity of the field, the authors focus on the essentials and explore:

• How U.S. tax law treats foreign investors deriving income from sources within the United States (inbound transactions)

• How the law treats U.S. taxpayers deriving foreign source income (outbound transactions)

• How details of the tax law fit into a broader structure

Students are encouraged to fit specific issues into a larger context so they can develop an intuition for where problem areas may lie.