Very much unlike any existing material, this book presents approximately 20 of the most important US Income Tax Treaties in a handy single volume desk reference book.
Both lawyers and law students will be able to find an applicable treaty provision in seconds and to compare similar provisions in different treaties with relative ease.
In addition to the US income tax treaties the book also includes:
withholding rate tables for dividends, interest and royalties in a variety of US and foreign income tax treaties;
cross-reference tables for treaty provisions;
a chronological table of treaty enactment;
OECD, UN and US Model Income Tax Treaties in tabular comparative form; the Vienna Treaty on the Law of Treaties;
a typical US estate and gift tax treaty.