The Resource The Income Tax Treaty between the United States and Thailand: an overview and Analysis

The Income Tax Treaty between the United States and Thailand: an overview and Analysis

Label
The Income Tax Treaty between the United States and Thailand: an overview and Analysis
Title
The Income Tax Treaty between the United States and Thailand: an overview and Analysis
Creator
Subject
Language
eng
Summary
The Convention between the United States and Thailand has been under negotiation for almost twenty years. The main source of disagreement had been Thailand's proposal for a tax-sparing credit by the US government to waive taxes for US-based investors in Board of Investment promoted projects in Thailand. The US Congress has retained a policy of being consistently opposed to tax-sparing credits. The final version of the Convention does not include a tax-sparing provision
Citation source
In: Thailand Law Forum
http://library.link/vocab/creatorName
Leeds, J.W
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • tax sparing credit
Label
The Income Tax Treaty between the United States and Thailand: an overview and Analysis
Instantiates
Label
The Income Tax Treaty between the United States and Thailand: an overview and Analysis

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