The Resource The legality of the earnings-stripping provision under US income tax treaties

The legality of the earnings-stripping provision under US income tax treaties

Label
The legality of the earnings-stripping provision under US income tax treaties
Title
The legality of the earnings-stripping provision under US income tax treaties
Creator
Subject
Summary
This article first describes how the earnings-stripping provision works. In addition, the authors explain how interest payments are treated under US income tax treaties and the reasons for enacting the earnings-stripping provision. Finally, the article contends that the earnings-stripping provision in the recently enacted US Reconciliation Act of 1989 violates the non-discrimination clauses in most US tax treaties and OECD model treaties
Citation source
In: Tax Notes International. - Arlington. - Vol. 2 (1990),
http://library.link/vocab/creatorName
  • Doernberg, R.L
  • Raad, C. van
Language note
English
http://library.link/vocab/subjectName
  • earnings stripping
  • interest
  • non-discrimination clause
Label
The legality of the earnings-stripping provision under US income tax treaties
Instantiates
Publication
Label
The legality of the earnings-stripping provision under US income tax treaties
Publication

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