The A.L.I. Tax Treaty Study-A Critique and A Modest Proposal

As of January 1, 1998, forty-nine income tax treaties had been entered between the United States and various foreign countries. Income tax treaties purport to serve two main purposes. First, treaties supposedly mitigate or eliminate potential double taxation by providing consistent rules specifically governing the taxation of income items...

Philip F. Postlewaite and David S. Makarski