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Erschienen in:
2016 | OriginalPaper | Buchkapitel
9. The International Tax Treaty
verfasst von : Felix I. Lessambo
Erschienen in: International Aspects of the US Taxation System
Verlag: Palgrave Macmillan US
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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.