U.S. income tax treaties [electronic resource] : benefits provided by a country to its own residents and citizens / by Karl L. Kellar, Jones Day and Patrick J. Browne Jr., KPMG LLP.
"This Portfolio, 6875-2nd T.M., U.S. Income Tax Treaties--Benefits Provided by a Country to Its Own Residents and Citizens, covers the benefits granted under a bilateral income tax treaty by one of the parties to the treaty to its own residents. Among these benefits are (i) elimination or reduc...
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| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Authors: | , |
| Other title: | United States income tax treaties : benefits provided by a country to its own residents and citizens US income tax treaties : benefits provided by a country to its own residents and citizens Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Incorporated,
[2014]-
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| Series: | Tax management portfolios ;
6875-2nd. |
| Subjects: |
Table of Contents:
- Detailed analysis. Introduction
- The saving clause
- Relief from double taxation
- Residence country benefits for employees of the other contracting state
- Other residence country benefits
- Non-discrimination
- Mutual agreement procedures
- Working papers.