The Resource A comparison of the United States and OECD model income tax conventions

A comparison of the United States and OECD model income tax conventions

Label
A comparison of the United States and OECD model income tax conventions
Title
A comparison of the United States and OECD model income tax conventions
Creator
Subject
Language
eng
Summary
Provides a comprehensive comparison and explication of the released OECD and U.S. model income tax treaties. In an article by article analysis of the treaties, the author discusses the major issues of international taxation involved and examines the problems faced by the United States in drafting a model tax treaty which followed the framework of the OECD Model and at the same time remained consistent with U.S. tax law and policy. The article also examines the complexity of, and disagreement over, principles of international tax law and in so doing explains the difficulties inherent in achieving unifromity in tax treaties
Citation source
In: Law and policy in international business. - Washington DC. - Vol. 10 (1978),
http://library.link/vocab/creatorName
Patrick, R.J. (Jr.)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • OECD Model
  • US Model
  • international tax law
Label
A comparison of the United States and OECD model income tax conventions
Instantiates
Publication
Label
A comparison of the United States and OECD model income tax conventions
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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