U.S. income tax treaties income not attributable to a permanent establishment /

U.S. income tax treaties [electronic resource] : income not attributable to a permanent establishment / Steve Nauheim and Eileen Scott.

" ... discusses aspects of U.S. income tax treaties that relate to income that is not attributable to a permanent establishment. The portfolio covers general U.S. tax treaty considerations, including background regarding the impact of tax treaties on the taxation of foreign persons, the relatio...

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Bibliographic Details
Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Main Author: Nauheim, Stephen A., 1942-
Corporate Author: Bureau of National Affairs (Arlington, Va.)
Other Authors: Scott, Eileen (Eileen M.)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Language:English
Published: [Arlington, Va.] : Bureau of National Affairs, [2011-]
Series:Tax management portfolios ; 938.
Subjects:
Income tax > Law and legislation > United States.
Double taxation > United States > Treaties.
Double taxation > Treaties.
Double imposition > EĢtats-Unis > Conventions.
Double imposition > Conventions.
Double taxation.
Income tax > Law and legislation.
United States.
Treaties.
Table of Contents:
  • Detailed analysis. General overview regarding bilateral U.S. income tax treaties
  • Conditions for treaty benefits
  • Anti-abuse rules
  • Dividends
  • Interest
  • Royalties
  • Real property income
  • Capital gains
  • Other income
  • Documentation and reporting
  • Working papers.

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