The Resource U.S. income tax treaties : income not attributable to a permanent establishment, Steve Nauheim and Eileen Scott

U.S. income tax treaties : income not attributable to a permanent establishment, Steve Nauheim and Eileen Scott

Label
U.S. income tax treaties : income not attributable to a permanent establishment
Title
U.S. income tax treaties
Title remainder
income not attributable to a permanent establishment
Statement of responsibility
Steve Nauheim and Eileen Scott
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... 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 relationship of tax treaty provisions to U.S. tax law, the conditions for obtaining treaty benefits, and certain anti-abuse rules embedded within U.S. income tax treaties and within U.S. tax law. Specific treaty articles that address specific types of income, including those on dividends, interest, royalties, capital gain, income from real property, and other income are described in detail. The portfolio includes a summary of certain relevant documentation and reporting requirements."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1942-
http://library.link/vocab/creatorName
Nauheim, Stephen A.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 938 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Scott, Eileen
  • Bureau of National Affairs (Arlington, Va.)
Series statement
Foreign income portfolios
Series volume
938
http://library.link/vocab/subjectName
  • Income tax
  • Double taxation
  • Double taxation
Label
U.S. income tax treaties : income not attributable to a permanent establishment, Steve Nauheim and Eileen Scott
Instantiates
Publication
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. 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
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)754185702
Label
U.S. income tax treaties : income not attributable to a permanent establishment, Steve Nauheim and Eileen Scott
Publication
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. 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
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)754185702

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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