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Searching Content indexed under Contracts and Commercial Law by Ruchelman PLLC ordered by Published Date Descending.
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The I.R.S. Approach To Dependent Agent Status
When foreign corporations have certain activities in the U.S., the question often arises as to whether a taxable presence exists in the U.S. for Federal income tax purposes.
United States
11 Apr 2019
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O.E.C.D. Issues Proposed Changes To Permanent Establishment Provisions Under Model Tax Convention
On July 11, 2017, the O.E.C.D. Committee on Fiscal Affairs released the draft contents of the 2017 update to the O.E.C.D. Model Tax Convention and the Commentary prepared by the Committee's Working Party 1.
United States
4 Oct 2017
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