Rebecca M. Kysar
Abstract
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The process by which tax treaties are enacted stands in stark contrast to trade agreements, which are subject to full consideration in the Senate and House.See Rebecca M. Kysar, On the Constitutionality of Tax Treaties, 38 YALE
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The process by which tax treaties are enacted stands in stark contrast to trade agreements, which are subject to full consideration in the Senate and House.See Rebecca M. Kysar, On the Constitutionality of Tax Treaties, 38 YALE
Key concepts: Tax treaty, Double taxation, Treaty, International trade, Taxpayer, International taxation, Jurisdiction, Tax avoidance