The Resource U.S. income tax treaties : U.S. competent authority functions and procedure, David N. Bowen, University of San Diego School of Law, San Diego, CA

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

Label
U.S. income tax treaties : U.S. competent authority functions and procedure
Title
U.S. income tax treaties
Title remainder
U.S. competent authority functions and procedure
Statement of responsibility
David N. Bowen, University of San Diego School of Law, San Diego, CA
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Bowen, David N
Entry convention
integrated entry
Former title
Income tax treaties--administrative and competent authority aspects
LC call number
KF6289.A1
LC item number
T35 no. 6880 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Cole, Robert T.
  • Tax Management Inc
Series statement
Foreign income portfolios
Series volume
6880
http://library.link/vocab/subjectName
  • Double taxation
  • Double taxation
  • Income tax
  • Income tax
  • Competent authority
Label
U.S. income tax treaties : U.S. competent authority functions and procedure, David N. Bowen, University of San Diego School of Law, San Diego, CA
Instantiates
Publication
Note
  • Authors: Robert T. Cole [and others], <Apr. 14, 2009>
  • Previously published as Tax Management portfolio 940-2nd, <Apr. 14, 2009>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- The Competent Authority -- MAP -- U.S. Revenue Procedures -- CA Consultations to Interpret or Apply a Treaty -- Information Exchanges -- Collection Assistance -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60493061
System details
Mode of access: World Wide Web
Label
U.S. income tax treaties : U.S. competent authority functions and procedure, David N. Bowen, University of San Diego School of Law, San Diego, CA
Publication
Note
  • Authors: Robert T. Cole [and others], <Apr. 14, 2009>
  • Previously published as Tax Management portfolio 940-2nd, <Apr. 14, 2009>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- The Competent Authority -- MAP -- U.S. Revenue Procedures -- CA Consultations to Interpret or Apply a Treaty -- Information Exchanges -- Collection Assistance -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60493061
System details
Mode of access: World Wide Web

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