| 加入世界贸易组织表明我国经济发展进入了一个新的发展时代——一个国际化商业时代。商业与法律的人才流动将全球化，评介人才标准将国际化，教育必须与世界发展同步。商业社会早已被马克思描绘成为一架复杂与精巧的机器，维持这架机器运行的是法律。法律不仅仅是关于道德与公理的原则，也不单单是说理论道的公平教义，还是具有可操作性的精细的具体专业技术。
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| Contents Preface Acknowledgments I.The Logic of Tax II.The Importance of Source III.The Characterixation of Income IV.The Allocation of Ddeuctions V.The Taxation of U.S.Nonbusiness Income VI.The Taxation of U.S.Business Income VII.Transferring Property Out of Residence Jurisdiction VIII.Intercompany Pricing IX.Deferral and Its Exceptions X.Avoiding Double Taxation:The United States Foreign Tax Credit XI.Terminating the Investment XII.A Brief Instruction in How to Undermine Almost Everything:Tllocation of Interest Expense,Some Foreign Tax Credit Categories,and Subpart F XIII.How to Read a Treaty XIV.The End of the Lecture Table of Cases Index |
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