DLA Piper

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Categories:Tax,United States

Treaty developments further US commitment to fostering cross-border investment

Since the start of 2013, there have been three major developments on the US tax treaty front: a new protocol with Spain signed on 14 January, a new protocol with Japan signed on 24 January and a revised treaty with Poland signed on 13 February. While these agreements are not yet in force, they tell us a great deal about the aims of this US administration around cross-border investment.

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