Information to assist multinationals apply income tax treaties to cross-border activities and transactions
Principal in Charge, Washington National Tax, KPMG LLP (U.S.)
Current Status of U.S. Tax Treaties and International Tax Agreements, a montly article by KPMG Tax professionals published in Tax Management International Journal, catalogues the current status of U.S. tax treaties and international tax agreements, including:
The following articles by KPMG Tax professionals were published by Tax Analysts in Tax News International. The articles provide flowcharts to assist practitioners in determining a company's eligibility for treaty benefits under the limitation on benefits provisions of the specific U.S. income tax treaties and, where applicable, in determining eligibility for a 0 percent withholding tax rate on cross-border intercompany dividend payments to the company.
* Based on treaty protocol.
OECD Super Treaty Enters into Force July 1: A primer
The BEAT and Bilateral Tax Treaties: Where Might the Tension Lead?
Understanding the Operation, Impact, and Practical Implications of the MLI
Planning for the Future State of Income Tax Treaties: A Primer on the OECD’s Multilateral Instrument
Treaty Benefits for Investment Vehicles in a Post-BEPS World