US Update

Journal
Author
Hammer, V.
Country
United States
Published Date
Issue
Bulletin for International Taxation 2012 (Volume 66), No. 12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this fourth in a regular series of articles examining recent significant developments regarding US tax matters relating to international taxation, the author considers a Germany–United States competent authority clarification on the treatment of pension plans, and five US regulations and two US tax cases with international tax implications.