U.S. Treasury Announces New U.S. Model Income Tax Treaty
/Volume 3 No 3 | Read Article
By Stanley C. Ruchelman, Galia Antebi, Philip R. Hirschfeld, Kenneth Lobo, Christine Long, Sheryl Shah, and Elizabeth V. Zanet
On February 17, 2016, the Treasury Department released its 2016 Model Treaty. The model serves as the baseline from which the U.S. initiates treaty negotiations. Various provisions are discussed in detail in this month’s Insights. See more →
