International aspects, Business purpose doctrine, Tax treaties, Interpretation and construction
Rosenthal, Deborah G.
"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
, Article 8.
Available at: https://scholarship.law.cornell.edu/cilj/vol20/iss2/8