Printer Friendly

Browse Tax treaties topic

Interpretation and construction subtopic

Articles

1-58 out of 58 article(s)
Title Author Type Date Words
UAE to share briefs of properties owned by 500 Pakistanis. Oct 20, 2019 189
TEI comments on OECD BEPS action 6: prevent treaty abuse. Mar 1, 2014 4191
TEI comments on revisions to competent authority revenue procedure. Mar 1, 2014 3041
Interpretation and application of article 5 (permanent establishment) of the OECD Model Tax Convention - revised public discussion draft. Feb 1, 2013 3279
Requirements for the creation of permanent establishment in Germany. Urbahns, Rudiger Feb 1, 2009 669
United States--Canada income tax treaty update. Wolfish, Richard G. Oct 1, 2008 1666
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
U.S. Treasury Announces new U.S. tax agreements with Belgium, Denmark, Finland and Germany. Brief article Feb 1, 2008 164
Tax treaty shopping and the GAAR: MIL (Investments) S.A. v. The Queen. Brown, Kimberly Jan 1, 2008 14353
Taxing the global worker: three spheres of international social security coordination. Christians, Allison Jun 22, 2006 20528
Tei comments on clarification of PE definition: June 7, 2004. May 1, 2004 1351
Treaty bars attribution of capital to U.K. bank's U.S. branch. Fuller, Thomas D. Mar 1, 2004 730
Treaty-based excise tax exemptions. Safranek, Richard J. Mar 1, 2004 714
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
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
Tax treaties and other international agreements. Larkins, Ernest R. May 1, 1997 3670
Current income tax treaty developments. Dichter, Arthur J. May 1, 1997 14380
New component authority procedures. Knight, Ray A.; Knight, Lee G. Mar 1, 1997 2363
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
Disclosure requirements for treaty-based return positions. Kroop, David; Leifer, Steven J. Dec 1, 1990 1880
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
Today's trials, taxes and treaties. Wright, P. Bruce column Oct 1, 1989 1030

Terms of use | Privacy policy | Copyright © 2021 Farlex, Inc. | Feedback | For webmasters