Qualification of Taxable Entities and Treaty Protection

99b Cahiers de droit fiscal international 859 (2014)

U. of Pittsburgh Legal Studies Research Paper No. 2014-18

25 Pages Posted: 27 Apr 2014 Last revised: 26 Jul 2014

See all articles by Anthony C. Infanti

Anthony C. Infanti

University of Pittsburgh - School of Law

Bernard Moens

PriceWaterhouseCoopers LLP

Date Written: April 25, 2014

Abstract

This report was prepared for the 2014 International Congress of the International Fiscal Association. The general reporters for the Congress asked IFA branches around the world to prepare a report designed to provide information on how countries address (1) the question of when domestic and foreign entities are treated as transparent or taxable and (2) conflicts between different countries’ treatment of entities as transparent or taxable for treaty purposes. This report constitutes the IFA U.S.A. Branch’s submission to the general reporters.

The report is divided into two sections. The first section of the report provides a general description of how both domestic and foreign entities are classified under U.S. federal tax law. The second section of the report focuses on how the United States deals with conflicts in entity classification when applying tax treaties. This section of the report consists of an analysis of a series of different scenarios posed by the general reporters to all IFA branches where different countries classify the same entity differently (i.e., one or more countries treat the entity as taxable while one or more other countries treat the entity as transparent).

Keywords: tax, treaty, taxable, transparent, entity, classification, hybrid, foreign tax credit

JEL Classification: H25, H87, K34

Suggested Citation

Infanti, Anthony C. and Moens, Bernard, Qualification of Taxable Entities and Treaty Protection (April 25, 2014). 99b Cahiers de droit fiscal international 859 (2014), U. of Pittsburgh Legal Studies Research Paper No. 2014-18, Available at SSRN: https://ssrn.com/abstract=2429396

Anthony C. Infanti (Contact Author)

University of Pittsburgh - School of Law ( email )

3900 Forbes Ave.
Pittsburgh, PA 15260
United States
412-648-1244 (Phone)
412-648-2648 (Fax)

HOME PAGE: http://www.law.pitt.edu/people/anthony-c-infanti

Bernard Moens

PriceWaterhouseCoopers LLP ( email )

1301 Avenue of the Americas
New York, NY 10019
United States

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