文章基本信息

标题：Organizations, Reorganizations, Amalgamations, Divisions and Dissolutions: Cross-Border Assets, Double Taxation and Potential Relief under the U.S.-Canada Tax Treaty
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作者：Brown, Catherine A ; Manolakas, Christine
期刊名称：Georgia Journal of International & Comparative Law
印刷版ISSN：0046-578X
出版年度：1997
卷号：26
期号：2
页码：311
出版社：University of Georgia School of Law
摘要：By Catherine A. Brown and Christine Manolakas, Published on 10/22/14
关键词：U.S.- Canada Tax Treaty; Double taxation treaty; Cross-border assets; Double taxation; Article XIII(8) to the U.S.- Canada Tax Treaty; OECD Model Treaty; OECD Model Tax Convention on Income and Capital