U.S. TAX TREATY DEVELOPMENTS

The Senate has approved protocols to the US income tax treaties with Finland and Denmark. At the same time, Senate action on the June 1, 2006, protocol to the 1989 income tax treaty with Germany and the 2006 proposed income tax treaty with Belgium was delayed at the request of two senators who have...

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Bibliographic Details
Published in:Journal of International Taxation 2008-02, Vol.19 (2), p.18
Main Authors: Penn, Oren, Nauheim, Steve
Format: Article
Language:English
Subjects:
Agreements
Arbitration
Congressional committees
Dividends
Income taxes
International relations
International taxation
Protocol
Tax treaties
Withholding taxes
Online Access:Get full text
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Summary:The Senate has approved protocols to the US income tax treaties with Finland and Denmark. At the same time, Senate action on the June 1, 2006, protocol to the 1989 income tax treaty with Germany and the 2006 proposed income tax treaty with Belgium was delayed at the request of two senators who have questions about the arbitration provisions in those agreements.
ISSN:1049-6378