This nutshell which provides an introduction to us international taxation useful to both us and non us students and practitioners interested in the topic has been revised and updated to address the fundamental changes to the us international tax rules introduced by the 2017 tax act including interpretive regulatory guidance. This nutshell which provides an introduction to us international taxation useful to both us and non us students and practitioners interested in the topic has been extensively revised and updated to address the fundamental changes to the us international tax rules introduced by the 2017 tax act as well as global tax changes brought about by the oecds project on cross border tax avoidance. This nutshell not only addresses the fundamentals of us international taxation but it also offers insight into tax planning considerations both the us activities of foreign taxpayers as well as the foreign activities of us taxpayers are explored in the truly global economy in which we live it is crucial for those involved in business. This 11th edition of international taxation in a nutshell therefore represents a significant revision from prior editions to capture the changes in law at the same time as this edition is going to press the dust is still settling on the new law