Eshel v. Commissioner: A Refresher in Translating Tax Treaties

Eshel v. Comm, 118 AFTR 2d 2016-XXXX (CA Dist Col), 08/05/2016 U..S Court of Appeals for the District of Columbia Circuit In many ways Eshel could be a Treaty Interpretation 101 class. The case focuses on the AGREEMENT ON SOCIAL SECURITY BETWEEN THE UNITED STATES OF AMERICA AND THE FRENCH REPUBLIC (treaty). We need to …

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