U.S. income tax treaties U.S. competent authority functions and procedure /

U.S. income tax treaties [electronic resource] : U.S. competent authority functions and procedure / David N. Bowen, University of San Diego School of Law, San Diego, CA.

"This Tax Management Portfolio, U.S. Income Tax Treaties--U.S. Competent Authority Functions and Procedures, No. 6880, addresses the administrative and competent authority procedures available to both taxpayers and the tax agencies of treaty partners under U.S. income tax treaties. In this Port...

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Bibliographic Details
Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Main Authors: Bowen, David N., 1958- (Author), Cole, Robert T. (Author)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Language:English
Published: Arlington, VA : Tax Management, [2009]-
Series:Tax management portfolios ; 6880.
Subjects:
Double taxation > United States > Treaties.
Double taxation > Treaties.
Income tax > Law and legislation > United States.
Income tax > Law and legislation.
Competent authority.
Double imposition > États-Unis > Conventions.
Double imposition > Conventions.
Compétence (Droit)
Double taxation.
United States.
Treaties.
Description
Summary:"This Tax Management Portfolio, U.S. Income Tax Treaties--U.S. Competent Authority Functions and Procedures, No. 6880, addresses the administrative and competent authority procedures available to both taxpayers and the tax agencies of treaty partners under U.S. income tax treaties. In this Portfolio, the author covers: (i) the Mutual Agreement Procedures available to U.S. taxpayers that face so-called "double taxation" by the United States and it treaty partners; (ii) EOIR (exchanges of information on request) provisions and procedures under U.S. tax treaties; and (iii) tax-collection assistance by the U.S. and its treaty partners. In doing so, the Portfolio analyzes U.S., OECD, and U.N. model treaties and agreements, and where relevant, other areas of law, policy, practice, guidance and procedure."
Item Description:Authors: Robert T. Cole [and others], <Apr. 14, 2009>.
Previously published as Tax Management portfolio 940-2nd, <Apr. 14, 2009>.
Physical Description:1 online resource.
Publication Frequency:Updated irregularly
Format:Mode of access: World Wide Web.
Bibliography:Includes bibliographical references.
Source of Description, Etc. Note:Contents viewed on December 10, 2019; title from description page.

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