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

"... 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...

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Bibliographic Details
Uniform Title:Tax management portfolios ; 938.
Main Author: Nauheim, Stephen A., 1942-
Corporate Author: Bureau of National Affairs (Arlington, Va.)
Other Authors: Scott, Eileen (Eileen M.)
Language:English
Published: [Arlington, Va.] : Bureau of National Affairs, ©2011-
Series:Tax management portfolios ; 938.
Subjects:
Income tax > Law and legislation > United States.
Double taxation > United States > Treaties.
Double taxation > Treaties.
Genre:
Treaties.
Online Access:
Connect to online resource - Law Library authorized users
Format: Electronic Website
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.