文章基本信息

标题：Tax Treaties-Reciprocal Exchange of Information-Summons Power Contained in IRC Section 7602 May Be Used to Obtain Information from Domestic Sources for Use by Canadian Authorities in Investigating the Canadian Tax Liability of a Canadian Company
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作者：Floyd, Tim J
期刊名称：Georgia Journal of International & Comparative Law
印刷版ISSN：0046-578X
出版年度：1977
卷号：7
期号：1
页码：202
出版社：University of Georgia School of Law
摘要：By Tim J. Floyd, Published on 04/01/16
关键词：Canadian; Canada; double taxation; tax; treaties; Minister; Internal Revenue Code; IRC; revenue; taxes; tax treaty; United States; investigation; liability; trade; investment; foreign; authorities; state; taxpayers