Title: The United States International Taxation System
Subject Classification:  Business and Management, Economics and Finance, Law and Legal Ethics  
BIC Classification: KJ, KC
BISAC Classification: LAW086000, BUS064010, BUS064020
Binding: Hardback, eBook
Publication date: 02 Oct 2025
ISBN (Hardback): 978-1-83711-538-9
ISBN (eBook): 978-1-83711-539-6

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Description

A sound understanding of US International Tax is vital to businesses operating across borders. It allows them to capitalize on strategic opportunities and optimize their financial profits. More than 60 of the top 100 companies in the world by market capitalization are headquartered in the U.S., and most of them have a global reach. America’s tax system is complex mosaic of ineffective, outdated, and burdensome rules that challenge even the mind of well-educated tax experts. The piecemeal built structure, which started after World War II has become inadequate and obsolete. Nonetheless, leveraging on various US International Tax opportunities such as tax incentives, foreign tax credits, dual consolidated loss, and various deductions available allows businesses to significantly reduce their overall tax burden while being transparent, and compliant.

This book is geared to students (Law, Business Schools), lawyers and Certified Public Accountants, managers, US foreign desks, and other international consulting firms.

Biography

Author(s):  Dr. Felix Lessambo is an Associate Adjunct Professor at Fordham University, New York, USA.

Reviews

"Dr. Felix Lessambo’s "The United States International Taxation System" makes a unique contribution to the subject. It covers all the traditional topics of both US taxation of non-residents deriving income from the US (inbound taxation) and US taxation of the foreign source income of its residents and citizens (outbound taxation). But it also covers topics that are not usually dealt with in this context, even though they are quite relevant to it. For example, there are chapters on “The American Tax System and the IRS”, “Taxation of Foreign Governments and Other Foreign Organizations”, “Foreign Account Tax Compliance Act”, “Taxation Regime of Expatriates and Corporate Inversion”, “Taxation of Derivatives”, and “Taxation of Insurance Companies”. These chapters make it the most comprehensive short treatment of the subject available. I would highly recommend it to tax lawyers, accountants, and policy makers dealing with international tax issues both in the US and outside it, especially since it does not assume any previous knowledge of the topics it covers."
- Reuven Avi-Yonah, Irwin I. Cohn Professor of Law, The University of Michigan, USA