Recent (2019) US Tax Treaty Developments: Dispute Developments in Non-EU Jurisdictions, Treaties Awaiting Ratification and the Advance Pricing Agreement Programme

Journal
Sarfo, N.A.
International; OECD; United States
Bulletin for International Taxation 2019 (Volume 73), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author surveys the cross-border tax dispute process and issues involving the US and non-EU jurisdictions. She discusses US efforts to include OECD standards within its tax treaties.