1 Overview.- 2 The Underlying Principles of the US Tax System.- 3 US Inbound taxation.- 4 The Split of Tax Jurisdiction: The Source Rules.- 5 The US Taxing Regime of Foreign Taxpayers.- 6 The Branch Profits Tax.- 7 Foreign Investment in Real Property Transaction Act.- 8 The Taxation of Foreign Sovereign in the United States.

- 9 The International Tax Treaty Rules.- 10 Foreign Account Tax Compliance Act.- 11 Taxation Regime of Expatriates and Corporate Inversion.- 12 The Investments of US Individuals or Corporations Abroad.- 13 The US Foreign Tax Credit Regime.- 14 The Subpart F Regime.- 15 Taxation of Derivatives.- 16 The Taxation of Foreign Currency.

- 17 Domestic International Sales Corporation.- 18 International Outbound Transactions.- 19 Cross-Border Tax Arbitrage.- 20 Base Erosion and Profit Shifting.