{"title":"Mindy Herzfeld","description":null,"products":[{"product_id":"international-taxation-in-a-nutshell-book-mindy-herzfeld-9781684673469","title":"International Taxation in a Nutshell","description":"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, including interpretive regulatory guidance. It also includes discussion of interaction between U.S. tax rules and global tax changes brought about by recent OECD developments as they affect U.S. taxpayers. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments.   Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The authors' careers span both the academic and private sectors, and they have used their experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.","brand":"WoB","offers":[{"title":"GB \/ LIKE_NEW \/ INTERNAL","offer_id":49615329689873,"sku":"GOR013692415","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ GOOD \/ SBYB","offer_id":50324971716881,"sku":"CIN1684673461G","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":50972478210321,"sku":"CIN1684673461VG","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":53619023544593,"sku":"GOR011398883","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1684673461.jpg?v=1750928922"},{"product_id":"international-taxation-in-a-nutshell-book-mindy-herzfeld-9781636590578","title":"International Taxation in a Nutshell","description":"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been revised and updated with the most up-to-date discussion of recent regulatory guidance interpreting the significant changes to the U.S. international tax rules introduced by the 2017 tax act. It also includes a discussion of how the newly enacted U.S. book minimum tax interacts with the international tax rules. Referenced throughout are the global tax developments of recent years and how those rules and proposals interact with the U.S. international tax regime. In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been impacted by U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences of cross-border flows. The author's career spans the academic and private sectors, and she has used her experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.","brand":"WoB","offers":[{"title":"GB \/ VERY_GOOD \/ INTERNAL","offer_id":49856475234577,"sku":"GOR013800481","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ GOOD \/ SBYB","offer_id":49951778177297,"sku":"CIN1636590578G","price":0.0,"currency_code":"GBP","in_stock":true},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":50325121335569,"sku":"CIN1636590578VG","price":0.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1636590578.jpg?v=1751246762"},{"product_id":"international-taxation-in-a-nutshell-book-mindy-herzfeld-9781640209053","title":"International Taxation in a Nutshell","description":"This Nutshell, which provides an introduction to U.S. international taxation useful to both U.S. and non-U.S. students and practitioners interested in the topic, has been extensively revised and updated to address the fundamental changes to the U.S. international tax rules introduced by the 2017 tax act, as well as global tax changes brought about by the OECD's project on cross-border tax avoidance.  In addition to providing a survey of the technical rules, the book also offers insight into tax planning considerations and how these have been altered by recent U.S. and global developments. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In today's world, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. The authors' careers span both the academic and private sectors, and they have used their experiences to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts.","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50188378439953,"sku":"CIN1640209050G","price":0.0,"currency_code":"GBP","in_stock":false},{"title":"US \/ VERY_GOOD \/ SBYB","offer_id":53460496023825,"sku":"CIN1640209050VG","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1640209050.jpg?v=1751120323"},{"product_id":"structuring-cross-border-transactions-book-mindy-herzfeld-9789403528908","title":"Structuring Cross-Border Transactions","description":"\u003cp\u003e\u003cstrong\u003eStructuring Cross-Border Transactions: U.S. Tax Considerations\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eThe U.S. international tax provisions that impact cross-border transactions are far-reaching. In recent years, the rules have become more complex, less systematic, and more difficult to make sense of. In this helpful book, a well-known author and practitioner demystifies many of the structuring questions implicated in inbound and outbound cross-border investments, acquisitions, and joint ventures, exposing traps and planning opportunities and showing how the rules really operate in specific fact patterns.\u003c\/p\u003e \u003cp\u003eAll key aspects of structuring a cross-border transaction are analyzed, including: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003eanti-deferral regimes (subpart F and global intangible low-taxed income (GILTI));\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ehow check-the-box (CTB) regulations can maximize tax benefits and minimize tax inefficiencies;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ehow the indirect foreign tax credit provides opportunities for tax beneficial planning;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eU.S. tax-free reorganization rules as they apply in the cross-border area;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eU.S. anti-inversion rules that affect cross-border deals;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eeffect of anti-hybrid rules;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003econcerns of particular classes of investors that will influence the form of a transaction; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etypical points of friction between buyers and sellers in the cross-border context.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eDetailed examples, with financial metrics included, help guide decision making at every step and assist in the understanding of key drivers materially impacting results. Treaty considerations and implications are discussed throughout.\u003c\/p\u003e \u003cp\u003eThis book fills a big gap in the tax literature by providing a guide for practitioners from any country who need to understand the U.S. tax consequences of a particular transaction. Its focus on how U.S. tax law affects the ways in which transactions are put together in the real world, and its in-depth analysis of how U.S. tax provisions interrelate and interact with foreign tax rules will prove of immeasurable value to corporate lawyers, finance professionals, and others active in cross-border mergers and acquisitions. It will become an indispensable reference tool for transactional tax practitioners.\u003c\/p\u003e","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52426269786385,"sku":"NLS9789403528908","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9789403528908.jpg?v=1759157237"}],"url":"https:\/\/www.worldofbooks.com\/collections\/author-books-by-mindy-herzfeld.oembed","provider":"World of Books ","version":"1.0","type":"link"}