The Use of Contractual Arrangements by the U.S. International Tax Law to Distinguish between Royalties and Remuneration for Services
This article written by Artem Fokin (LL.M.), a New York tax attorney practicing in the area of international taxation, taxation of mergers and acquisitions, and taxation of derivatives, discusses the interplay between U.S. international tax law and other areas of American law as well as foreign law....
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| Format: | Article |
| Language: | English |
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Moscow State Institute of International Relations (MGIMO)
2008-03-01
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| Series: | Московский журнал международного права |
| Online Access: | https://www.mjil.ru/jour/article/view/1423 |