The Resource Ruling demonstrates power of nondiscrimination provisions

Ruling demonstrates power of nondiscrimination provisions

Label
Ruling demonstrates power of nondiscrimination provisions
Title
Ruling demonstrates power of nondiscrimination provisions
Creator
Subject
Summary
On 11.4.1991, the IRS issued Rev. Rul. 91-58, 1991-44 IRB 4, regarding the effect of the nondiscrimination article of the US-UK income tax treaty on the eligibility requirements for claiming the earned income exclusion under Section 911. The ruling provides an object lesson in the potential effectiveness of treaty nondiscrimination cluases to "level the playing field"of U.S. taxation between domestic and foreign taxpayers
Citation source
In: Journal of international taxation. - New York. - Vol. 2 (1992),
http://library.link/vocab/creatorName
Andersen, R.E
Language note
English
http://library.link/vocab/subjectName
  • non-discrimination
  • tax treaty
Label
Ruling demonstrates power of nondiscrimination provisions
Instantiates
Publication
Label
Ruling demonstrates power of nondiscrimination provisions
Publication

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