Introduction to U.S. International Tax

Alliance for Tax, Legal, and Accounting Seminars (April 28-29, 2008)

Douglas Stransky presented "Tax Treaties and Permanent Establishment," at this two-day seminar. Mr. Stransky included an analysis of international tax treaty construction; use of tax treaties in planning; P.E. or no P.E. – that is the question; the limitation of benefit provisions; treaties in the check-the-box environment; and Internal Revenue Code Section 894(c).