Separate Identity, Tax Treaty Interpretation, and Unilateral Treaty Override: An Analysis of Revenue Rulings 84-152 and 84-153

Authors

Deborah G. Rosenthal

Keywords

International aspects, Business purpose doctrine, Tax treaties, Interpretation and construction

Recommended Citation

Rosenthal, Deborah G. (1987) "Separate Identity, Tax Treaty Interpretation, and Unilateral Treaty Override: An Analysis of Revenue Rulings 84-152 and 84-153," Cornell International Law Journal: Vol. 20: No. 2, Article 8.
Available at: https://scholarship.law.cornell.edu/cilj/vol20/iss2/8