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Taxation-Transnational Commons

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LLM Theses and Essays

1983

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The Impact Of The "Foreign Investment In Real Property Tax Act Of 1980" On International Tax Treaties, Karin E. Landmann Jan 1983

The Impact Of The "Foreign Investment In Real Property Tax Act Of 1980" On International Tax Treaties, Karin E. Landmann

LLM Theses and Essays

This thesis will focus on the problem of inconsistency between the new Act and contradictory treaty provisions in treaties with the Tax Haven Countries and Scandinavian Countries and seek possible solutions for such conflicts.