The Resource 1977 Tax treaties and competent authority

1977 Tax treaties and competent authority

Label
1977 Tax treaties and competent authority
Title
1977 Tax treaties and competent authority
Contributor
Subject
Summary
This volume is based on the speeches and papers presented at the 1977 International Institute on Tax and Business Planning conference convened by the New York University on 26 and 27 September 1977 in New York City. The themes of the conference were the practical application of tax treaties and an analysis by numerous competent authorities of practical problems faced in the administration of international tax problems
Geographic coverage
International
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
  • Francesco, V. di
  • Liakas, N
http://library.link/vocab/subjectName
  • tax treaty
  • MAP
  • model tax treaty
Label
1977 Tax treaties and competent authority
Instantiates
Publication
Contents
  • United States negotiating objectives and model treaties
  • Patrick, R.J.
  • ; p. 1
  • Treaty rules applicable to engaging in trade or business and direct investment
  • Foster, D.S.
  • ; p. 35
  • Application of treaty rules to investment income
  • Weiss, S.
  • ; p. 53
  • Application of treaty rules to income from services and licenses
  • Cole, R.T.
  • ; p. 77
  • The practical effect of U.S. treaties to U.S. persons : the interrelationship with the foreign tax credit
  • Ryan, E.D.
  • ; p. 111
  • The 1975 United Kingdom treaty as a concrete example of how some special problems can be handled
  • Burge, M.
  • ; p. 125
  • What the U.K. treaty may mean to our treaties with other countries having integrated tax systems : a panel discussion
  • Oatway, F.C.
  • Ryan, E.D.
  • Burge, M.
  • ; p. 143
  • Introduction to competent authority
  • Hammer, R.M.
  • ; p. 165
  • The procedure for invoking competent authority assistance under United States income tax treaties
  • Adams, M.T.
  • ; p. 177
  • Competent authority and matching of expenses with income
  • Kingson, C.
  • ; p. 195
  • Competent authority - the Canadian approach
  • Read, R.J.L.
  • ; p. 211
  • International disputes with respect to tax conventions - the French view
  • Kerlan, P.
  • ; p. 219
  • Competent authority - the German view
  • Menck, T.H.F.
  • ; p. 263
  • The use of the competent authority articles - the British view
  • Pollard, B.
  • ; p. 271
  • Evolution of the U.S. competent authority program
  • McGowan, J.G.
  • ; p. 281
  • Case studies in use of competent authority provisions
  • Goldberg, S.H.
  • Burleson, C.
  • ; p. 293
Extent
324 p.
Label
1977 Tax treaties and competent authority
Publication
Contents
  • United States negotiating objectives and model treaties
  • Patrick, R.J.
  • ; p. 1
  • Treaty rules applicable to engaging in trade or business and direct investment
  • Foster, D.S.
  • ; p. 35
  • Application of treaty rules to investment income
  • Weiss, S.
  • ; p. 53
  • Application of treaty rules to income from services and licenses
  • Cole, R.T.
  • ; p. 77
  • The practical effect of U.S. treaties to U.S. persons : the interrelationship with the foreign tax credit
  • Ryan, E.D.
  • ; p. 111
  • The 1975 United Kingdom treaty as a concrete example of how some special problems can be handled
  • Burge, M.
  • ; p. 125
  • What the U.K. treaty may mean to our treaties with other countries having integrated tax systems : a panel discussion
  • Oatway, F.C.
  • Ryan, E.D.
  • Burge, M.
  • ; p. 143
  • Introduction to competent authority
  • Hammer, R.M.
  • ; p. 165
  • The procedure for invoking competent authority assistance under United States income tax treaties
  • Adams, M.T.
  • ; p. 177
  • Competent authority and matching of expenses with income
  • Kingson, C.
  • ; p. 195
  • Competent authority - the Canadian approach
  • Read, R.J.L.
  • ; p. 211
  • International disputes with respect to tax conventions - the French view
  • Kerlan, P.
  • ; p. 219
  • Competent authority - the German view
  • Menck, T.H.F.
  • ; p. 263
  • The use of the competent authority articles - the British view
  • Pollard, B.
  • ; p. 271
  • Evolution of the U.S. competent authority program
  • McGowan, J.G.
  • ; p. 281
  • Case studies in use of competent authority provisions
  • Goldberg, S.H.
  • Burleson, C.
  • ; p. 293
Extent
324 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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