but who qualify for a US tax exemption under an applicable income tax treaty (generally referred to as a “Tax Treaty”). By way of background, most Tax Treaties include a set of “tie-breaker” rules in ...

A UN committee has decided against making changes to a draft text of a global tax treaty that could outline how it will be ...

Yet for more than a year, Providence did not issue even a single one of its most popular incentives: a tax treaty known as a ...

A UN tax committee will include taxes on wealthy individuals in a draft global tax treaty that the full General Assembly will debate later this year.

In April 2024, foreign portfolio investors (FPIs) made a net outflow of Rs 8,671 crore in Indian equities over concerns over ...

This article takes a look at 15 tax-friendly countries to consider for your retirement and includes a detailed analysis of ...

Ireland made its submission to the a committee drafting terms of reference for a new UN framework convention on international ...

French social charges should also not be chargeable on ‘government’ pensions, as articles 2 and 24 of the UK/France tax ...

As a new agreement between India and Mauritius may unsettle foreign investment, Sanjay Sanghvi and Avin Jain of Khaitan & Co ...

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This approach is followed by many modern U.S. tax treaties, but there are significant variations and each individual treaty needs to be reviewed in detail. Some of the older treaties do not contain ...