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."

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Bibliographic Details
Corporate Author: Tax Management Inc
Other Authors: Cole, Robert T
Format: Online
Published: Arlington, VA : Tax Management, ©2009-
Series:Tax management portfolios ; 940-2nd
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20940
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Table of Contents:
  • 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