The Resource A comparative analysis of the 1981 and 1996 U.S. model income tax treaties

A comparative analysis of the 1981 and 1996 U.S. model income tax treaties

Label
A comparative analysis of the 1981 and 1996 U.S. model income tax treaties
Title
A comparative analysis of the 1981 and 1996 U.S. model income tax treaties
Creator
Subject
Summary
The author compares several articles of the two model treaties, especially the residence article, the permanent establishment article, the business profits article, the associated enterprises article, and the dividends article
Citation source
In: International tax journal. - New York. - Vol. 24 (1998),
http://library.link/vocab/creatorName
O'Connor, W.F
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • US Model
  • treaty policy
  • residence
  • PE
  • dividend
Label
A comparative analysis of the 1981 and 1996 U.S. model income tax treaties
Instantiates
Publication
Label
A comparative analysis of the 1981 and 1996 U.S. model income tax treaties
Publication

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