

Trick or treat(y): An update on US treaties
6 snips Oct 4, 2023
Doug McHoney and Nils Cousin discuss tax treaties, mutual agreement procedures, competent authority, recent US tax treaty activities, treaty shopping, the USMCA Trade Agreement, and the future of tax treaties in the United States. Specific treaties discussed include those with Chile, Croatia, Hungary, Taiwan, and Russia.
Chapters
Transcript
Episode notes
1 2 3 4 5 6
Introduction
00:00 • 3min
Education and Overview of Tax Treaties
02:41 • 3min
Understanding Competent Authority, Mutual Agreement Procedures, and Limitation on Benefits in US Treaties
05:36 • 4min
US Income Tax Treaties and Ratification Process
09:27 • 27min
Impact of USMCA on Tax Treaties and Derivative Benefits Test
36:40 • 5min
Remaining countries without resolution and predictions for US treaty policy
41:56 • 4min