Reports on an Internal Revenue Service (IRS) ruling that clarifies a 1990 tax treaty between the US and India, detailing the tax benefits visitors on student visas would receive in the US. Unusual provision of the treaty; How the IRS interprets the treaty; More.Jaschik...
Tax Administration: Assessment of IRS' 2001 Tax Filing Season GAO assessed the Internal Revenue Service's (IRS) performance in the following five key tax filing season activities: (1) processing individual tax returns... USGA Office - United States. General Accounting Office. 被引量: 1发表: 20...
Tax Treaty Benefits US Court Determines IRS Properly Denied Discretionary Tax Treaty BenefitsUS Court Determines IRS Properly Denied Discretionary Tax Treaty BenefitsAmanda Pedvin Varma
You’re filing as aforeign corporation, which doesn’t have a permanent establishment in America under anincome tax treaty, and you file the proper paperwork (i.e.,Form 8833). The foreign corporation meets the requirements of Section 883 and has fully complied with the requirements of Sections...
LGT Bank in Liechtenstein decided to go "hi tech" so, in April 2001, they hired a charming young computer technician named Heinrich Kieber to digitize their hard copy records. Unfortunately for LGT, and all the clever tax cheats doing business with LGT, it turns out that Kieber was an inte...
“Under titanic stress and strain, American taxpayers and tax preparers must have more time to file tax returns,” the lawmakers added. The Treasury and IRS announced earlier on Wednesday that they had already disbursed about 90m direct payments valued at more than $242bn stemming from the Am...
US Tax Scene: IRS Issues Advice on Treaty Benefits for Dual-Incorporated CompanyMorrison, PhilO’Donnell, JeffWilson, RandyHardin, JamesIntertax
Tax TreatyTax Treaties§894§1.894-1This letter responds to the request in Notice 2017-28 for public comment on recommendations for items that should be included on the 2017-2018 Priority GuidanceKadet, Jeffery MSocial Science Electronic Publishing...
US Tax Scene: IRS Issues New Procedures for Treaty-Based Excise Tax ExemptionsSafranek, RCruz, JIntertax International Tax Review