What do the Titles of Double Taxation Agreements Reveal about their Objectives?

4. Single Jurisdiction Illustration of References to the First Two Objectives

For a closer look at the reflection of the first two main objectives in the agreements of a single jurisdiction, Table 1 presents the case of the United States.

Table 1. The Objectives of Double Taxation Agreements of the United States of America as Reflected in their Titles

Pages: 1 2 3