Wells's International Taxation

Wells's International Taxation, 5th Edition offers a focused legal analysis of U.S. taxation applied to cross-border economic activity. Designed for law students studying international taxation, this work introduces statutory foundations and analytical concepts necessary for navigating international tax rules.

The material develops logically across three major section divisions. It opens with an examination of the common elements of international taxation before establishing distinct structural modules for inbound U.S. taxation and outbound U.S. taxation.

Within this framework, a central thematic emphasis rests on base erosion and profit shifting strategies. The volume examines these financial strategies across both inbound and outbound U.S. tax contexts to help students analyze complex statutory provisions.