Hidden Bibliographic Details
| Title varies: | Income tax treaties--administrative and competent authority aspects
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| Other authors / contributors: | Cole, Robert T., author.
Tax Management Inc., issuing body.
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| Frequency: | Updated irregularly
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| Notes: | Authors: Robert T. Cole [and others], .
Previously published as Tax Management portfolio 940-2nd, .
Includes bibliographical references.
Description based on contents viewed on December 10, 2019; title from description page.
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| Summary: | "This Tax Management Portfolio, U.S. Income Tax Treaties--U.S. Competent Authority Functions and Procedures, No. 6880, addresses the administrative and competent authority procedures available to both taxpayers and the tax agencies of treaty partners under U.S. income tax treaties. In this Portfolio, the author covers: (i) the Mutual Agreement Procedures available to U.S. taxpayers that face so-called "double taxation" by the United States and it treaty partners; (ii) EOIR (exchanges of information on request) provisions and procedures under U.S. tax treaties; and (iii) tax-collection assistance by the U.S. and its treaty partners. In doing so, the Portfolio analyzes U.S., OECD, and U.N. model treaties and agreements, and where relevant, other areas of law, policy, practice, guidance and procedure."
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| Other form: | Print version: Bowen, David N. U.S. income tax treaties. Arlington, VA : Tax Management Inc., [2019]- 9781633593213
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