International Tax Reform : Response to Sheppard

In the Dec. 10, 2007, issue of Tax Notes, Contributing Editor Lee Sheppard stated that the treaty benefits provision in the Tax Reduction and Reform Act of 2007 (H.R.3970, sec. 3204) was essentially the same as the Doggett provision in sec. 12001 of the farm bill, H.R.2419. I analyze the relevant statutory language to argue that the two are diametrically different for U.S. treaty partners

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Year of publication:	2008
Authors:	Tittle, Martin B.
Publisher:	[S.l.] : SSRN
Subject:	Steuerreform \| Tax reform \| Welt \| World

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Extent:	1 Online-Ressource (2 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 117, No. 12, 2007 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 17, 2007 erstellt
Classification:	K33 - International Law ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014216081