US tax treaty shopping rules: Traps for the unwary
Income tax treaties can provide significant protections for European investors and businesses in the US. As Congress seeks to close tax loopholes, to generate additional revenue, users of US tax treaties may face even tighter anti-treaty-shopping rules, warn Alfred Groff, Kristen Garry and Nathan Tasso, of Shearman & Sterling.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article:
