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

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
Creator
Subject
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
Instantiates
Publication
Label
How a string of model conventions led to unnecessary confusion in U.S. tax treaties
Publication

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