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

One of 415 reports in the series: 110th Congress available on this site.

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.

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12 pages.

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Marples, Donald J. May 22, 2008.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by UNT Libraries Government Documents Department to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 33 times . More information about this report can be viewed below.

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  • Main Title: Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis
  • Series Title: 110th Congress

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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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1970's through the present--covering a variety of topics from agriculture to foreign policy to welfare.

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  • May 22, 2008

Added to The UNT Digital Library

  • Aug. 7, 2012, 1:52 p.m.

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  • Feb. 8, 2017, 5:35 p.m.

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Citations, Rights, Re-Use

Marples, Donald J. Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis, report, May 22, 2008; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc96794/: accessed February 22, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.