Revenue ruling 84-152 : the beginning of the end for treaty shoppers
Bilateral tax treaties are initiated by the United States for a number of reasons, among them to encourage investment in the U.S. While the U.S. specifies the parties to a treaty it is possible for third-country residents to take advantage (known as "treaty shopping"). The most abused trea...
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| Veröffentlicht in: | Syracuse journal of international law and commerce 1985-10, Vol.12 (1), p.170-181 |
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| container_title | Syracuse journal of international law and commerce |
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| creator | Pineau, Robert Joseph |
| description | Bilateral tax treaties are initiated by the United States for a number of reasons, among them to encourage investment in the U.S. While the U.S. specifies the parties to a treaty it is possible for third-country residents to take advantage (known as "treaty shopping"). The most abused treaty is the one with Netherlands - Antilles. This article examines how the Treaty is abused and its effect on U.S. international tax policy. The recent Revenue Ruling 84-152 and its impact as an anti treaty shopping measure is then examined. Related aspects of the 1984 Tax Reform Act (US) are then addressed. |
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The most abused treaty is the one with Netherlands - Antilles. This article examines how the Treaty is abused and its effect on U.S. international tax policy. The recent Revenue Ruling 84-152 and its impact as an anti treaty shopping measure is then examined. 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| fulltext | fulltext |
| identifier | ISSN: 0093-0709 |
| ispartof | Syracuse journal of international law and commerce, 1985-10, Vol.12 (1), p.170-181 |
| issn | 0093-0709 2330-0906 |
| language | eng |
| recordid | cdi_proquest_journals_197140219 |
| source | HeinOnline |
| subjects | Corporate income tax Deficit Reduction Act 1984-US Fiscal policy Foreign investment International INTERNATIONAL RELATIONS Revenue procedures & rulings TAX REFORM TAX TREATIES TAXATION TREATIES |
| title | Revenue ruling 84-152 : the beginning of the end for treaty shoppers |
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