The Integrated 2006 United States Model Income Tax Treaty, Revised Edition

Taal: Engels
The Integrated 2006 United States Model Income Tax Treaty, Revised Edition

Samenvatting

In November 2006, the United States Treasury released its long-awaited new model income tax treaty. Unfortunately, the differences between the 2006 Model and the 1996 Model it replaced can be difficult to document. The Tax Section of the New York State Bar Association (NYSBA) even went so far as to say that " i]t is not possible to understand what is new except by a painful side-by-side comparison of the two model treaties and the respective technical explanations . . ." The authors address that concern by presenting an integrated copy of the 2006 and 1996 treaties alongside unaltered versions of the two models. Also included, for comparative purposes, is an integrated copy of the 2006 Model and the 2005 OCED model tax treaty. Each article is preceded by highlights of the changes presented, and an appendix provides easy access to the U.S. technical explanation of the 2006 Model and the reports of the Joint Committee on Taxation and the NYSBA. About the authors: Martin B. Tittle is an international tax attorney who practices in Washington, D.C. and Ann Arbor, Michigan. Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School and director of the school's International Tax LL.M. Program.

Productspecificaties

Inhoud

Taal
Engels
Bindwijze
Paperback
Verschijningsdatum
2008-08-25
Aantal pagina's
436 pagina's
Illustraties
Nee

EAN

EAN
9781600420528

Overige kenmerken

Extra groot lettertype
Nee
NUR code
828
Oorspronkelijke releasedatum
2008-08-25
Thema Subject Code
LNU

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