000			01223nab a2200241 c 4500
999			_c150116 _d150116
003			ES-MaIEF
005			20241216162346.0
007			ta
008			241213s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_946476 _aWillens, Robert
245	1	0	_aU.K.-U.S. treaty residency requires more than full taxation _c by Robert Willens
260			_c2024
520			_aRobert Willens is president of Robert Willens LLC and an adjunct professor at Columbia Business School. In this article, Willens examines a case recently decided in the U.K. Court of Appeal that held that a U.K.-based General Electric Co. subsidiary was liable for U.K. tax on its interest income and was not entitled to relief under the U.K.-U.S. income tax treaty despite being a stapled entity with a local company.
650		4	_948282 _aRESIDENCIA FISCAL
650		4	_948597 _aIMPUESTO SOBRE LAS RENTAS DEL CAPITAL
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_941141 _aCONVENIOS
650		4	_942888 _aESTADOS UNIDOS
650		4	_948241 _aREINO UNIDO
773	0		_9172593 _oOP 138-Bis/2024/116/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 3, October 21 2024; p. 469-472
942			_cART