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Treatydisk 1999: United States International Tax Treaties [Audio Cassette]

J.Ross Macdonald

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Book Description

Dec 1998
Both US and foreign tax professionals need easy access to all relevant US tax treaty material. The more quickly and effectively practitioners can retrieve on-point tax information, the better equipped they are to provide quality advice. This CD-ROM publication provides the complete texts and legislative history of all income, estate, and gift tax treaties since 1932 in the US; all US tax exchange of information agreements and shipping agreements; and the text of treaties (and their legislative histories) that are no longer relevant. "TreatyDisk" benefits from a number of hypertext links. The user can move directly from a summary of the legislative history of a given treaty to any version of the treaty or any relevant supplementary protocol, complementary convention, exchange of letters, or memorandum of understanding. Additional hypertext links in the treaty texts allow a user to move instantaneously from a particular treaty article to a clarifying exchange of letters or protocol paragraph or a memorandum of understanding. Extensive footnotes to each treaty permit the user to determine when a particular treaty article was amended. In addition, users seeking comparative treatment of a specific topic have a unique research tool in "TreatyDisk" in the ability to search different treaty articles quickly and thoroughly for a compilation of how each treaty has addressed that topic.

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