Why aren't U.S. states subject to international tax treaties? by Steven N. J. Wlodychak
By: Wlodychak, Steven
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Material type: 
ArticlePublisher: 2021Subject(s): DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | FISCALIDAD INTERNACIONAL | ESTADOS UNIDOS | SUIZA
In:
Tax Notes International v. 101, n. 10, March 8 2021, p. 1275-1280Summary: In this article, the author examines the Switzerland-U.S. tax treaty in considering why states are not included in the international tax treaty system
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| Artículos | IEF | IEF | OP 138-B/2021/101/10-4 (Browse shelf) | Available | OP 138-B/2021/101/10-4 |
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| OP 138-B/2020/99/13-5 The state and local tax deduction and fiscal federalism | OP 138-B/2021/101/10-1 Civil FBAR penalties | OP 138-B/2021/101/10-2 The foreign reverse hybrid and the estate tax | OP 138-B/2021/101/10-4 Why aren't U.S. states subject to international tax treaties? | OP 138-B/2021/101/10-5 The E&P bump and CFC stock basis | OP 138-B/2021/101/1-1 Survey of global secondary adjustment rules | OP 138-B/2021/101/11-1 The GLOBE regime should better accommodate the insurance industry |
Resumen.
In this article, the author examines the Switzerland-U.S. tax treaty in considering why states are not included in the international tax treaty system
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