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Taxation-Transnational Commons

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How Hard Can This Be? The Dearth Of U.S. Tax Treaties With Latin America, Patricia A. Brown Feb 2020

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 …


An Overview Of International Tax Issues, Joseph H. Guttentag Apr 1996

An Overview Of International Tax Issues, Joseph H. Guttentag

University of Miami Law Review

No abstract provided.


Foreign Tax Problems Of U.S. Companies Doing Business In Latin America, Peter D. Byrne Apr 1996

Foreign Tax Problems Of U.S. Companies Doing Business In Latin America, Peter D. Byrne

University of Miami Law Review

No abstract provided.


Source-Basis Taxation Of Derivative Financial Instruments: Some Unanswered Questions, H. David Rosenbloom Apr 1996

Source-Basis Taxation Of Derivative Financial Instruments: Some Unanswered Questions, H. David Rosenbloom

University of Miami Law Review

No abstract provided.


"Hybrid" Entities And Evolving Issues On Acquisition Structures For Foreign Acquirors, Wm. L. Burke Apr 1996

"Hybrid" Entities And Evolving Issues On Acquisition Structures For Foreign Acquirors, Wm. L. Burke

University of Miami Law Review

No abstract provided.


International Criminal Tax Cases, Cono R. Namorato, Scott D. Michel Apr 1996

International Criminal Tax Cases, Cono R. Namorato, Scott D. Michel

University of Miami Law Review

No abstract provided.


U.S. Final Transfer Pricing Regulations, John S. Nolan Apr 1996

U.S. Final Transfer Pricing Regulations, John S. Nolan

University of Miami Law Review

No abstract provided.


Tax Treaty Issues, David R. Tillinghast Apr 1996

Tax Treaty Issues, David R. Tillinghast

University of Miami Law Review

No abstract provided.


Structuring Foreign Investment In United States Real Estate, William H. Newton Iii Apr 1996

Structuring Foreign Investment In United States Real Estate, William H. Newton Iii

University of Miami Law Review

No abstract provided.


International Cooperation And Understanding: What's New About The Oecd's Transfer Pricing Guidelines, Frances M. Horner Apr 1996

International Cooperation And Understanding: What's New About The Oecd's Transfer Pricing Guidelines, Frances M. Horner

University of Miami Law Review

No abstract provided.