The Resource The royalty source rule, treaty shopping, cascading effects, and the U.S. Tax Court's indefensible decision in SDI Netherlands

The royalty source rule, treaty shopping, cascading effects, and the U.S. Tax Court's indefensible decision in SDI Netherlands

Label
The royalty source rule, treaty shopping, cascading effects, and the U.S. Tax Court's indefensible decision in SDI Netherlands
Title
The royalty source rule, treaty shopping, cascading effects, and the U.S. Tax Court's indefensible decision in SDI Netherlands
Creator
Subject
Summary
This article joins the chorus of critics, and wants adding some additional insights into the flaws in the Tax Court's decision in SDI Netherlands
Citation source
In: Tax notes international. - Arlington. - Vol. 15 (1997),
http://library.link/vocab/creatorName
McIntyre, M.J
Language note
English
http://library.link/vocab/subjectName
  • case law
  • royalties
  • treaty shopping
  • treaty interpretation
Label
The royalty source rule, treaty shopping, cascading effects, and the U.S. Tax Court's indefensible decision in SDI Netherlands
Instantiates
Publication
Abbreviated title
TaxNint
Label
The royalty source rule, treaty shopping, cascading effects, and the U.S. Tax Court's indefensible decision in SDI Netherlands
Publication
Abbreviated title
TaxNint

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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