European asset managers too hastily dismissed under active trade or business tests by Jonathan D. Tiegerman
By: Tiegerman, Jonathan D
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Material type: 
ArticleSubject(s): ADMINISTRADORES DE SOCIEDADES | DESPIDO | IMPUESTOS | EUROPA | ESTADOS UNIDOS
In:
Tax Notes International v. 112, n. 6, November 6, 2023, p. 769-784Summary: This article clarifies the flaws in the practice of excluding European asset managers based on the active trade or business test within the limitation on benefits provisions of U.S. tax treaties.
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| Artículos | IEF | IEF | OP 138-B/2023/112/6-2 (Browse shelf) | Available | OP 138-B/2023/112/6-2 |
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| OP 138-B/2023/112/5-2 International taxation, the G-7, and India | OP 138-B/2023/112/5-3 All about employee stock option taxation in Singapore | OP 138-B/2023/112/6-1 Shapley value in dispute resolution | OP 138-B/2023/112/6-2 European asset managers too hastily dismissed under active trade or business tests | OP 138-B/2023/112/6-3 Eaton's distribution margin, the Berry ratio, and Pillar 1 Amount B | OP 138-B/2023/112/7-1 Transfer pricing of financial transactions | OP 138-B/2023/112/7-2 Much ado |
This article clarifies the flaws in the practice of excluding European asset managers based on the active trade or business test within the limitation on benefits provisions of U.S. tax treaties.
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