Description:
Tax Treaties provides specialized coverage of the income and estate tax treaties which the United States has made with foreign countries for the alleviation of double taxation and the prevention of fiscal evasion. Its purpose is to consolidate the existing treaties, all regulations as they are issued, decisions of courts and rulings. This reporting system is complete in itself. It offers well-rounded and technically accurate coverage of a field that is rapidly growing in importance - namely, the effort of the United States to provide relief for its taxpayers having interests abroad, the income from which may be taxed both at home and in the foreign country
Subject:
Income tax -- United States; Double taxation -- United States -- Treaties
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