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Designed for use in law schools, business schools and schools of management, this casebook outlines the determination and administration of U.S. income tax liabilities resulting from international transactions. Textual discussion, cases, rulings and problems, guides students through the basic tax considerations that confront foreign individuals and entities participating in the U.S. economy, and U.S. individuals and entities seeking to derive income abroad. Covers both the U.S. tax rules applicable to international transactions and the tax policy considerations underlying those rules.
True stories of how scientists are saving endangered species, with photos included: “Readers will be moved by Castaldo’s appreciation for these animals.” —Booklist (starred review) In this book, the acclaimed author of Sniffer Dogs details the successful efforts of scientists to bring threatened animals back from the brink of extinction. How could capturing the last wild California condors help save them? Why are some states planning to cull populations of the gray wolf, despite this species only recently making it off the endangered list? How did a decision made during the Civil War to use alligator skin for cheap boots nearly drive the animal to extinction? Back from the Brink answers these questions and more as it delves into the threats to seven species, and the scientific and political efforts to coax them back from the brink. This rich, informational look at the problem of extinction offers a source of hope—all of these animals’ numbers are now on the rise—and will inspire young wildlife lovers and aspiring scientists. Winner of the Crystal Kite Award and a Sigurd F. Olsen Best Nature book Honorable Mention