Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis

Description:

This report discusses the proposals that are designed to curb “treaty shopping” — instances where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the United States.

Creator(s): Marples, Donald J.
Location(s): United States
Creation Date: May 22, 2008
Partner(s):
UNT Libraries Government Documents Department
Collection(s):
Congressional Research Service Reports
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Creator (Author):
Marples, Donald J.

Specialist in Public Finance; Government and Finance Division

Publisher Info:
Place of Publication: Washington D.C.
Date(s):
  • Creation: May 22, 2008
Coverage:
Place
United States
Description:

This report discusses the proposals that are designed to curb “treaty shopping” — instances where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the United States.

Physical Description:

12 pages.

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Subject(s):
Partner:
UNT Libraries Government Documents Department
Collection:
Congressional Research Service Reports
Identifier:
Resource Type: Report
Format: Text