U.S.-U.K. tax treaty and related issues
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The work U.S.-U.K. tax treaty and related issues represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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U.S.-U.K. tax treaty and related issues
Resource Information
The work U.S.-U.K. tax treaty and related issues represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- U.S.-U.K. tax treaty and related issues
- 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
- Language note
- English
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