Abstract
This chapter describes and explains how tax treaties operate in cross-border transactions. The situs of an international investment is often determined by the existence of a low tax, reducing a tax treaty in force. However, careful examination must be made as several countries have adopted anti-tax-treaty provisions to challenge treaty benefits to some “residents.” The chapter also identifies the main methods of double taxation relief and their application.
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Lessambo, F.I. (2016). The International Tax Treaty. In: International Aspects of the US Taxation System. Palgrave Macmillan, New York. https://doi.org/10.1057/978-1-349-94935-9_9
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DOI: https://doi.org/10.1057/978-1-349-94935-9_9
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Publisher Name: Palgrave Macmillan, New York
Print ISBN: 978-1-349-94934-2
Online ISBN: 978-1-349-94935-9
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