REVENUE IMPLICATIONS OF UNITED STATES INCOME TAX TREATIES

THE United States has concluded income tax treaties with most of the countries of western Europe, Australia, Canada, Japan, New Zealand, and the Union of South Africa. While negotiations have been conducted with a number of underdeveloped countries, no treaties have been signed.

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	National tax journal 1954-06, Vol.7 (2), p.177-181
Hauptverfasser:	FROOMKIN, JOSEPH N., WENDER, IRA T.
Format:	Artikel
Sprache:	eng
Schlagworte:	Double taxation Foreign investments Foreign tax credits Income taxes Investment income Investment portfolios Investment tax credits Nonresidents Portfolio investments State income tax Tax increases Tax rates Tax revenues Tax treaties Treaties
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Beschreibung
Zusammenfassung:	THE United States has concluded income tax treaties with most of the countries of western Europe, Australia, Canada, Japan, New Zealand, and the Union of South Africa. While negotiations have been conducted with a number of underdeveloped countries, no treaties have been signed.
ISSN:	0028-0283 1944-7477
DOI:	10.1086/NTJ41790187