International Tax Reform: Response to Sheppard
2 Pages Posted: 3 Aug 2008
Date Written: December 17, 2007
Abstract
In the Dec. 10, 2007, issue of Tax Notes, Contributing Editor Lee Sheppard stated that the treaty benefits provision in the Tax Reduction and Reform Act of 2007 (H.R.3970, sec. 3204) was essentially the same as the Doggett provision in sec. 12001 of the farm bill, H.R.2419. I analyze the relevant statutory language to argue that the two are diametrically different for U.S. treaty partners.
Keywords: tax, tax treaty, limitation on benefits, Doggett, Rangel, 2419, 3970, Sheppard, withholding, Farm Bill
JEL Classification: K33, K34
Suggested Citation: Suggested Citation
Tittle, Martin B., International Tax Reform: Response to Sheppard (December 17, 2007). Tax Notes, Vol. 117, No. 12, 2007, Available at SSRN: https://ssrn.com/abstract=1196402
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.