The Resource US Court of Appeals decision in National Westminster Bank PLC v. United States
US Court of Appeals decision in National Westminster Bank PLC v. United States
Resource Information
The item US Court of Appeals decision in National Westminster Bank PLC v. United States represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item US Court of Appeals decision in National Westminster Bank PLC v. United States represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This note concerns the decision of the US Court of Appeals for the Federal Circuit in the National Westminster Bank (NatWest) case regarding US interest deductions for 1981 to 1987. The case involved Art. 7 (Business profits) of the 1975 UK-US income tax treaty and the application of the US branch interest rules of US Treasury Regulation Par. 1.882-5. The US Court of Appeals upheld the opinions of the US Court of Federal Claims that the US Treasury Regulation violated Art. 7
- Language
- eng
- Label
- US Court of Appeals decision in National Westminster Bank PLC v. United States
- Title
- US Court of Appeals decision in National Westminster Bank PLC v. United States
- Language
- eng
- Summary
- This note concerns the decision of the US Court of Appeals for the Federal Circuit in the National Westminster Bank (NatWest) case regarding US interest deductions for 1981 to 1987. The case involved Art. 7 (Business profits) of the 1975 UK-US income tax treaty and the application of the US branch interest rules of US Treasury Regulation Par. 1.882-5. The US Court of Appeals upheld the opinions of the US Court of Federal Claims that the US Treasury Regulation violated Art. 7
- Citation source
- In: European taxation. - Amsterdam. - Vol. 48 (2008),
- http://library.link/vocab/creatorName
- Rienstra, J.G
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- interest deduction
- profits tax
- tax treaty
- Label
- US Court of Appeals decision in National Westminster Bank PLC v. United States
- Label
- US Court of Appeals decision in National Westminster Bank PLC v. United States
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/US-Court-of-Appeals-decision-in-National/ABIo9MH0m-4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/US-Court-of-Appeals-decision-in-National/ABIo9MH0m-4/">US Court of Appeals decision in National Westminster Bank PLC v. United States</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/US-Court-of-Appeals-decision-in-National/ABIo9MH0m-4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/US-Court-of-Appeals-decision-in-National/ABIo9MH0m-4/">US Court of Appeals decision in National Westminster Bank PLC v. United States</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
