U.S. income tax treaties [electronic resource] : provisions relating only to individuals / R. Mark Williamson, Esq., Partner, Alston and Bird LLP, Atlanta, Georgia.
" ... focuses on the treatment in U.S. income tax treaties of cross-border income derived by individuals for the performance of employment services, as directors' fees, in his or her capacity as an entertainer or sportsman, for the performance of government service or as a student or train...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Author: | |
| Other title: | Provisions relating only to individuals Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management, Incorporated,
[2010]-
|
| Series: | Tax management portfolios ;
6870. |
| Subjects: |
Table of Contents:
- Detailed analysis. Introduction
- Residency, tie-breaker rules, and the saving clause
- Provisions relating only to individuals
- Summary and conclusion
- Working papers.