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The Perils Of Panama--Are United States Employees Of The Panama Canal Commission Exempt From United States Income Taxation?, Pamela P. Bond
The Perils Of Panama--Are United States Employees Of The Panama Canal Commission Exempt From United States Income Taxation?, Pamela P. Bond
Vanderbilt Journal of Transnational Law
Since the enactment of the Panama Canal Treaty (the Treaty) on October 1, 1979, United States citizens employed by the Panama Canal Commission have come to the United States federal courts seeking exemption from income taxation. The Commission employees have based their claims on an executive agreement which accompanied the Treaty. Specifically, they have relied on the language found in article XV of the Agreement in Implementation of Article III of the Panama Canal Treaty (the Implementation Agreement).
Book Review, Allaire U. Karzon
Book Review, Allaire U. Karzon
Vanderbilt Journal of Transnational Law
This slim volume' is for the international tax connoisseur. The author, an English barrister and member of the Inner Temple and Gray's Inn, has designed his book for tax professionals already expert in their own jurisdictions who seek information on the tax systems of other countries so that they can take advantage of multijurisdictional planning. Because he assumes his readers know the rudiments of international tax principles, the author explores more innovative advanced techniques. With his British perspective and evident familiarity with the United Kingdom and continental tax systems, he suggests many approaches that United States authors frequently omit because …