Double Income Taxation Treaties: The O.E.C.D. Draft

  title={Double Income Taxation Treaties: The O.E.C.D. Draft},
  author={Adrian A. Kragen},
N 1939 the United States entered into its first comprehensive international treaty1 to prevent or mitigate double taxation of income.2 It has been recently announced that this pioneer in United States income tax treaties has been renegotiated and modernized to conform to modern developments and to meet some situations not covered in the original document.3 Twenty-five years of international double taxation agreements has convinced many businessmen and tax experts of the importance of this type… CONTINUE READING