The Resource How a string of model conventions led to unnecessary confusion in U.S. tax treaties
How a string of model conventions led to unnecessary confusion in U.S. tax treaties
Resource Information
The item How a string of model conventions led to unnecessary confusion in U.S. tax treaties 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 How a string of model conventions led to unnecessary confusion in U.S. tax treaties 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.
- Label
- How a string of model conventions led to unnecessary confusion in U.S. tax treaties
- Title
- How a string of model conventions led to unnecessary confusion in U.S. tax treaties
- Language
- eng
- Summary
- In this article, the author discusses how to harmonize and clarify the many vague provisions in U.S. tax treaties that can cause unexpected double tax liabilities for the 300,000 foreign scholars who are issued J-1 visas annually
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 8 ; p. 873-884
- http://library.link/vocab/creatorName
- Wolf, P
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- double taxation
- visiting professor
- student
- OECD Model
- US Model
- case law
- Label
- How a string of model conventions led to unnecessary confusion in U.S. tax treaties
- Label
- How a string of model conventions led to unnecessary confusion in U.S. tax treaties
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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/How-a-string-of-model-conventions-led-to/n5v-RBgCnWE/" 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/How-a-string-of-model-conventions-led-to/n5v-RBgCnWE/">How a string of model conventions led to unnecessary confusion in U.S. tax treaties</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="https://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/How-a-string-of-model-conventions-led-to/n5v-RBgCnWE/" 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/How-a-string-of-model-conventions-led-to/n5v-RBgCnWE/">How a string of model conventions led to unnecessary confusion in U.S. tax treaties</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>