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13 Dec 2019
U.S. income tax treaties typically:
a. Provide for taxation exclusively by the country ofresidence.
b. Provide that the country with the highest tax rate will beallowed exclusive tax collection rights.
c. Provide for taxation exclusively by the source country.
d. Provide rules by which multinational taxpayers avoid doubletaxation.
U.S. income tax treaties typically:
a. | Provide for taxation exclusively by the country ofresidence. | |
b. | Provide that the country with the highest tax rate will beallowed exclusive tax collection rights. | |
c. | Provide for taxation exclusively by the source country. | |
d. | Provide rules by which multinational taxpayers avoid doubletaxation. |
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