Tóm tắt: International Taxation in a Nutshell (13th Edition) by Mindy Herzfeld offers a concise introduction to U.S. international taxation, suitable for both students and practitioners. The book covers key updates, including regulatory changes from the 2017 Tax Act and the new U.S. book minimum tax, as well as their interaction with global tax rules. It explores tax implications for U.S. activities of foreign taxpayers and foreign activities of U.S. taxpayers, emphasizing practical tax planning considerations ...