... on the federal revenue collected. In addition, the article will explore the tax policy implications of these new strategies. June 2014 July 2015 Editor's note: Accepted by Anthony P. Curatola 2016 American business model business entities double taxation The U.S. federal...

...Michelle Bertolini; Pamela Weaver ABSTRACT As businesses expand operations globally, the threat of double taxation on income earned becomes a significant concern. The current Mutual Agreement Procedures (MAP) within the tax treaties frequently fail to provide equitable relief, exposing taxpayers...