Martin B. Tittle

Law Office of Martin B. Tittle

Principal

P.O. Box 1541

Ann Arbor, MI

United States

http://www.martintittle.com

SCHOLARLY PAPERS

12

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Top 15,997

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2,399

CITATIONS

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Scholarly Papers (12)

1.

The New United States Model Income Tax Convention

IBFD Bulletin for International Taxation, Vol. 61, p. 224, 2007, U of Michigan Law & Economics, Olin Working Paper No. 07-024, U of Michigan Public Law Working Paper No. 101
Number of pages: 42 Posted: 22 Jun 2007 Last Revised: 11 Feb 2008
Reuven S. Avi-Yonah and Martin B. Tittle
University of Michigan Law School and Law Office of Martin B. Tittle
Downloads 953 (16,538)

Abstract:

model tax treaty

2.

A Unified Approach to Permanent Establishment by Agent in the U.S.

Tax Notes International, Vol. 48, No. 6, 2007
Number of pages: 34 Posted: 07 Nov 2007
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 524 (37,150)

Abstract:

permanent establishment, PE, treaty, tax treaty, agent, agency

3.

Single Limitation and Overall Foreign Losses Under U.S. Repatriation Rules

Tax Notes International, Vol. 40, No. 12, 2005
Number of pages: 4 Posted: 03 Aug 2008
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 120 (163,283)

Abstract:

single limitation loss, SLL, overall foreign loss, OFL, overall domestic loss, ODL, foreign tax credit, FTC, repatriation, 965

4.

Principles vs. Rules: Toward a More Fundamental Formulation of Tax Law

Tax Notes International, Vol. 42, No. 9, 2006
Number of pages: 3 Posted: 03 Aug 2008
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 113 (199,187)

Abstract:

tax,rule, principle, principles-based, Vienna Convention on the Law of Treaties, VCLT

5.

Comments on U.S.-Canada Fifth Protocol and OECD Services Draft

Worldwide Tax Daily, Vol. 2008, pp. 45-49, 2008
Number of pages: 5 Posted: 02 Aug 2008
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 111 (200,457)

Abstract:

tax, tax treaty,United States,U.S.,Canada,protocol,Fifth Protocol,New York State Bar Association,NYSBA,Ernst & Young,E&Y,BDO Seidman,Joint Committee on Taxation of the Canadian Bar Association and the Canadian Institute of Chartered Accountants,OECD,permanent establishment,PE,services,services draft

6.

Toward a Negative Definition of Tax Incentives

Tax Notes International, Vol. 42, No. 5, 2006
Number of pages: 5 Posted: 02 Aug 2008
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 87 (231,119)

Abstract:

tax incentive, tax subsidy, ETI, extraterritorial income exclusion, title passage rule, risk of loss

7.

Foreign Tax Credit for VATs: Another Arrow in the ETI/E-VAT Quiver

Tax Notes International, May 2003
Number of pages: 47 Posted: 24 Jul 2008
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 61 (278,930)

Abstract:

foreign tax credit, value added tax, VAT, electronic commerce, incidence, World Trade Organization, WTO, subsidies and countervailing measures

8.

Achieving a Territorial Result Without Switching to a Territorial System

Tax Notes International, Vol. 43, No. 1, 2006
Number of pages: 8 Posted: 03 Aug 2008
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 59 (292,778)

Abstract:

foreign tax credit,FTC,value added tax,VAT,incidence,World Trade Organization, WTO,subsidies and countervailing measures,worldwide taxation,territorial taxation, territoriality

9.

International Tax Reform: Response to Sheppard

Tax Notes, Vol. 117, No. 12, 2007
Number of pages: 2 Posted: 03 Aug 2008
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 58 (300,119)

Abstract:

tax, tax treaty, limitation on benefits, Doggett, Rangel, 2419, 3970, Sheppard, withholding, Farm Bill

10.

Permanent Establishment in the United States -- A View Through Article V of the U.S.-Canada Tax Treaty

Vandeplas Publishing - November 2007
Number of pages: 32 Posted: 16 Dec 2014
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 34 (232,719)

Abstract:

permanent establishment, tax treaty, Canada, United States

11.

A Projection of the Maximum U.S. Revenue Loss From Foreign Tax Credit for VAT

Tax Notes International, Vol. 45, No. 10, 2007
Number of pages: 4 Posted: 03 Aug 2008
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 28 (392,957)

Abstract:

foreign tax credit, FTC, value added tax, VAT, statistics of income, SOI

12.

U.S. ETI Repeal and Transition Relief

Tax Notes International, Vol. 32, 2003
Number of pages: 6 Posted: 02 Aug 2008
Martin B. Tittle
Law Office of Martin B. Tittle
Downloads 24 (410,930)

Abstract:

FSC, ETI, foreign sales corporation, extraterritorial income exclusion, world trade organization, WTO, transition, mutual agreement, EU, European Union, Thomas, Crane, Rangel, Grassley, Baucus, ETI repeal