U.S. income tax treaties--U.S. competent authority functions and procedure /

" ... addresses the administrative and Competent Authority procedures available under U.S. income tax treaties. Income tax treaties entered into by the United States contain procedures that are available to both taxpayers and the tax agencies of the treaty partners."

Saved in:
Bibliographic Details
Corporate Author: Tax Management Inc
Other Authors: Cole, Robert T
Format: Online
Language:English
Published: Arlington, VA : Tax Management, ©2009-
Series:Tax management portfolios ; 940-2nd
Subjects:
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20940
Tags: Add Tag
No Tags, Be the first to tag this record!

MARC

LEADER 00000cai a2200000Ka 4500
001 ocm60493061
003 OCoLC
005 20161117121335.0
006 m o d
008 050526c20099999vau x w o b 0 2eng d
040 |a BNA  |b eng  |c BNA  |d BNA  |d OCLCQ  |d OCLCA  |d OCLCF  |d OCLCO  |d OCLCQ  |d BNA 
043 |a n-us--- 
049 |a BNAM 
245 0 0 |a U.S. income tax treaties--U.S. competent authority functions and procedure /  |c Robert T. Cole [and others] 
247 1 0 |a Income tax treaties--administrative and competent authority aspects 
260 |a Arlington, VA :  |b Tax Management,  |c ©2009- 
300 |a 1 online resource 
310 |a Updated irregularly 
490 1 |a Foreign income portfolios ;  |v 940-2nd 
504 |a Includes bibliographical references 
505 0 |a Detailed analysis. Introduction -- Role and identification of the competent authority -- Mutual agreement procedure (MAP)--taxpayer cases -- Consultation between competent authorities regarding interpretation or application of a treaty -- Exchange of information -- Assistance in collection -- Working papers 
520 |a " ... addresses the administrative and Competent Authority procedures available under U.S. income tax treaties. Income tax treaties entered into by the United States contain procedures that are available to both taxpayers and the tax agencies of the treaty partners." 
530 |a Also issued in print 
538 |a Mode of access: World Wide Web 
588 |a Title from title screen (viewed Apr. 14, 2009) 
650 0 |a Double taxation  |z United States  |v Treaties 
650 0 |a Double taxation  |v Treaties 
650 0 |a Income tax  |x Law and legislation  |z United States 
650 0 |a Income tax  |x Law and legislation 
650 0 |a Competent authority 
700 1 |a Cole, Robert T 
710 2 |a Tax Management Inc 
776 0 8 |i Print version:  |t U.S. income tax treaties--U.S. competent authority functions and procedures.  |d Arlington, VA : Tax Management, ©2009-  |z 9781558716650  |w (OCoLC)318457761 
830 0 |a Tax management portfolios ;  |v 940-2nd 
856 4 0 |u https://www.bloomberglaw.com/product/tax/citation/tm%20940 
907 |a .b2384954 
998 |a inter 
999 |c 112427 
852 |a Law Library  |b online