This comprehensive legal textbook, "International Taxation in a Nutshell," serves as an introductory guide to the intricacies of U.S. international tax law, focusing on its application to cross-border business and investment activities. It systematically examines key areas such as source rules for income, the taxation of foreign taxpayers in the U.S. and U.S. taxpayers abroad, and the crucial role of income tax treaties in modifying domestic law. The text further explores complex topics including the foreign tax credit, transfer pricing methodologies, and anti-avoidance measures like those addressing base erosion and profit shifting (BEPS). Ultimately, it provides a foundational understanding of the legal principles and challenges inherent in the U.S. taxation of international transactions.

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