FIRPTA, Branch Profit Tax and Earning Stripping: Reflections on Non-Discrimination

5 Pages Posted: 5 Mar 2013 Last revised: 7 Mar 2013

Date Written: March 4, 2013

Abstract

In the 1980s, the United States enacted three modifications to its taxation of non-residents that are arguably discriminatory. This paper discusses which of them were actually discriminatory and what the proper criterion for tax discrimination should be. It suggests that the key question should be whether a payment to a non-resident is taxable in its country of residence in the way that a payment to a resident is taxable in the country imposing the arguably discriminatory tax.

Keywords: tax discrimination

JEL Classification: H25

Suggested Citation

Avi-Yonah, Reuven S., FIRPTA, Branch Profit Tax and Earning Stripping: Reflections on Non-Discrimination (March 4, 2013). U of Michigan Public Law Research Paper No. 319. Available at SSRN: https://ssrn.com/abstract=2228082 or http://dx.doi.org/10.2139/ssrn.2228082

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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