The Resource U.S.-U.K. tax treaty and related issues

U.S.-U.K. tax treaty and related issues

Label
U.S.-U.K. tax treaty and related issues
Title
U.S.-U.K. tax treaty and related issues
Creator
Subject
Summary
Review of US international tax measures affecting foreign investors. Summary of final conduit regulations and their interaction with prior conduit financing rules (e.g. Aiken case) and the originally proposed regulations. Comment on potential treaty override, interaction with portfolio interest exemption, retention of the equity wall and elimination of reporting requirements. Separate discussion of limitation of benefits provisions in US treaties and potential impact on UK investors (especially "mixer" companies). Separate discussion on application of non-discrimination provisions to various US international tax measures
Citation source
In: Tax notes International. - Arlington. - Vol. 11 (1995), no. 16 ; p. 1061-1067
http://library.link/vocab/creatorName
Bennett, M.C
Language note
English
http://library.link/vocab/subjectName
  • conduit financing
  • mixer company
  • non-discrimination
  • treaty override
  • LoB
Label
U.S.-U.K. tax treaty and related issues
Instantiates
Publication
Label
U.S.-U.K. tax treaty and related issues
Publication

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