Why "other income" tax treaty provisions are important
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The work Why "other income" tax treaty provisions are important 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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Why "other income" tax treaty provisions are important
Resource Information
The work Why "other income" tax treaty provisions are important 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.
- Label
- Why "other income" tax treaty provisions are important
- Language
- eng
- Summary
- The enormous increase in types of assets and income has made "other income" provisions more significant. This article considers the growing importance of the "other income" provision (a residual or default category) in U.S. bilateral income tax treaties from two standpoints: the increase in types of cross-border transactions, and the impact of recent expansive guidance on the definition of the types of U.S.-source income subject to withholding taxes
- Citation source
- In: Journal of international taxation. - New York. - Vol. 22 (2011),
- Geographic coverage
- North America
- Language note
- English
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