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How Hard Can This Be? The Dearth Of U.S. Tax Treaties With Latin America, Patricia A. Brown
How Hard Can This Be? The Dearth Of U.S. Tax Treaties With Latin America, Patricia A. Brown
University of Miami Law Review
The United States has fewer tax treaties with countries in Latin America and the Caribbean than the United Kingdom, France, Germany, Spain and even China have with such countries. After first describing ways in which tax treaties reduce barriers to cross-border trade and investment, this Article considers in turn various possible explanations for this situation. It examines, and rejects, the hypothesis that Latin American countries are reluctant to enter into tax treaties in general. It then considers, and rejects, the possibility that Latin American countries are opposed to in-creased trade and investment from the United States in particular. It then …
Foreign Illegality: No Absolute Bar To Enforcement Of Internal Revenue Service Summons, Carol S. Goldstein
Foreign Illegality: No Absolute Bar To Enforcement Of Internal Revenue Service Summons, Carol S. Goldstein
University of Miami Inter-American Law Review
No abstract provided.