The Resource An Irish view of the new U.S.-Ireland tax treaty

An Irish view of the new U.S.-Ireland tax treaty

Label
An Irish view of the new U.S.-Ireland tax treaty
Title
An Irish view of the new U.S.-Ireland tax treaty
Creator
Subject
Summary
The author analyses from an Irish viewpoint the double taxation treaty between Ireland and the USA. Special attention is given to: the impact of the treaty on U.S. investment in Ireland, the impact of the treaty on Irish investment in the United States, some treaty provisions affecting individuals, and provisions affecting companies established in the International Financial Services Centre, such as the limitation on benefits article, the base erosion test, the active business test and the subjective test. She concludes with a schematic overview of the limition on benefits article
Citation source
In: Tax notes international. - Arlington. - Vol. 15 (1997),
http://library.link/vocab/creatorName
Walsh, M
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • LoB
Label
An Irish view of the new U.S.-Ireland tax treaty
Instantiates
Publication
Abbreviated title
TaxNint
Label
An Irish view of the new U.S.-Ireland tax treaty
Publication
Abbreviated title
TaxNint

Library Locations

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