
Trick or treat(y): An update on US treaties
Cross-border Tax Talks
Understanding Competent Authority, Mutual Agreement Procedures, and Limitation on Benefits in US Treaties
This chapter explores the concept of competent authority in treaty matters, including the process of invoking it and obtaining rulings on treaty benefits eligibility. It also discusses the purpose and evolution of limitation on benefits provisions in US tax treaties.
00:00
Transcript
Play full episode
Remember Everything You Learn from Podcasts
Save insights instantly, chat with episodes, and build lasting knowledge - all powered by AI.