What Happens if H.R. 1 Conflicts with U.S. Tax Treaties?
[摘要] This report discusses what happens if a new U.S. tax law contradicts existing U.S. international tax treaties, with considerations for Congress.
[发布日期] 2017-12-19 [发布机构] Library of Congress. Congressional Research Service.
[效力级别] [学科分类]
[关键词] Tax reform;Legislation;Treaties;Taxation [时效性]
