Browse Tax treaties topic

Interpretation and construction subtopic

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1-53 out of 53 article(s)

Title	Author	Type	Date	Words
Requirements for the creation of permanent establishment in Germany.	Urbahns, Rudiger		Feb 1, 2009	669
Treatment of loans to U.S. partners under the U.S.-Germany tax treaty.	Urbahns, Rudiger		Aug 1, 2008	623
IRS can't shake yardstick at tax treaty.	Gilman, Jeffrey		Apr 1, 2008	444
Commentary on the Canada-U.S. Tax Treaty's Fifth Protocol.	Sardella, Joseph		Mar 1, 2008	3103
Tax treaty shopping and the GAAR: MIL (Investments) S.A. v. The Queen.	Brown, Kimberly		Jan 1, 2008	14353
The 2003 United States - United Kingdom Income Tax Treaty- Kicking In.			Sep 29, 2006	4525
Taxing the global worker: three spheres of international social security coordination.	Christians, Allison		Jun 22, 2006	20528
The World Tax Advisor (Part One).			May 5, 2005	7337
Tei comments on clarification of PE definition: June 7, 2004.			May 1, 2004	1351
Treaty-based excise tax exemptions.	Safranek, Richard J.		Mar 1, 2004	714
Treaty bars attribution of capital to U.K. bank's U.S. branch.	Fuller, Thomas D.		Mar 1, 2004	730
Developments Pertaining To The Bilateral Tax Treaties And To Their Application And Interpretation.	Frick, Roger		Oct 16, 2002	2236
Determining the form of doing business in Canada; unexpected problems for companies operating as LLCs.	Fiore, Nicholas J.		Aug 1, 2002	626
Significant interpretation of treaty LOB provision.	Smith, Annette B.		Jul 1, 2002	1292
Barbados - An International Financial Centre With Tax Treaties.			Jun 12, 2002	3631
253. Revisions to Swiss Tax Treaty.		Brief Article	May 24, 2002	755
New U.S.-U.K. income tax treaty's implications for U.S. businesses.	Packard, Pamela		May 1, 2002	983
Reporting treaty-based return positions.	Packard, Pamela		May 1, 2002	869
Treaty status of LLCs.	O'Connell, Frank J., Jr.		Sep 1, 2001	839
Dual-capacity taxpayer must use facts-and-circumstances or safe-harbor method.	Ciesar, William W.		Nov 1, 2000	363
Comments on revision of competent authority revenue procedure.			Sep 1, 2000	2389
Canadian taxpayer's residency questioned based on "center of vital interest".	Zink, Bill		Feb 1, 2000	784
Current income tax treaty developments.	Dichter, Arthur J.		Jul 1, 1999	6004
Taxation of IRA distribution to a treaty country resident.	Fletcher, Eric S.		May 1, 1999	814
U.S.-Canada social security benefits.	Lasch, Eric S.		May 1, 1999	335
Revenue Canada's guidelines for treaty-based waivers of Regulation 105 withholding.			Nov 1, 1998	3910
U.S.-Canada income tax treaty requires income of U.S. branch to be determined under facts and circumstances.	Renfroe, Diane L.		Nov 1, 1997	719
Current income tax treaty developments.	Dichter, Arthur J.		May 1, 1997	14380
Canadian tax treatment of U.S. LLC.	Williamson, W. Gordon		Nov 1, 1996	516
Canadian RRSPs: U.S. tax considerations.	Doiron, Daniel P.		Aug 1, 1996	960
Estate tax issues under the 1995 Protocol to the U.S.-Canada tax convention.	Scheetz, Douglas D.		Jul 1, 1996	1064
Tax Court's Taisei case sheds light on the definition of "permanent establishment."	Pollack, Lawrence A.		Jan 1, 1996	5399
Pending tax treaties and protocols and benefits of arm's-length method.			Jul 1, 1995	1695
Pending tax treaties and protocols.			Mar 1, 1995	745
Tax Executives Institute-U.S. Department of Treasury Liaison Meeting.			Jan 1, 1995	2093
Recent tax treaty developments.	Alek, Elizabeth		Dec 1, 1994	586
Pending U.S. tax treaties.			Nov 1, 1994	676
Residency under the new U.S.-Mexico treaty.	Dominguez, Daniel		May 1, 1994	1224
Tax Executives Institute-U.S. Department of Treasury liaison meeting.			May 1, 1994	3964
U.S. tax relief for foreign partners.	Mezzo, Louis J.		Feb 1, 1994	1386
The noose tightens: Netherlands-2 Treaty enters into force but with revisions.	Wacker, Raymond F.		Jan 1, 1994	2173
Rev. Proc. 91-23: competent authority.	Weiland, Ralph J.		Jan 1, 1994	4309
Anti-treaty shopping restrictions in the new U.S.-Netherlands tax treaty.	Wacker, Raymond F.		Sep 1, 1993	6596
New U.S.-Netherlands treaty may adversely affect Netherlands holding company structures.	Serota, Jack N.		Jul 1, 1993	1435
New U.S.-Netherlands income tax treaty continues Netherlands Antilles interest exemption.	Fox, Stephen C.	Brief Article	May 1, 1993	241
The portfolio interest exemption.	Elliott, Richard		Apr 1, 1993	1527
U.S. Model Income Tax Treaty.			Jan 1, 1993	4727
Dual resident taxpayers as S corporation shareholders.	Gordon, Richard A.		Nov 1, 1992	831
State may not withhold on Australian Lotto winners.		Brief Article	Nov 1, 1992	262
Accruals to related foreign persons.	Ginty, James A.		Jul 1, 1992	864
U.S.-Canada treaty.			Jul 1, 1992	1498
International social security agreements increase income for overseas employers.	Powell, Barry L.		Jul 1, 1990	1565
Disclosure of treaty-based return positions.			Jun 1, 1990	557

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