id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2335	Trelles II, Oscar M.	Double Taxation/Fiscal Evasion and International Tax Treaties	1979	38	.pdf	application/pdf	16562	739	55	Under the Internal Revenue Code, a foreign taxpayer will be subject to United States tax on income from United States sources ^*Convention Contrary to the broad purpose of tax treaties to eliminate trade barriers, these collection provisions could cause un- natural shifts in capital as well as delay the more important prom- ulgation of substantive provisions on double taxation.^®^ Finally, the most pervasive of all taxpayer concerns is the possibility of having to defend against a United States tax claim be- ing executed by a foreign procedure which does not meet the American concept of due process.	cache/inlawrev-2335.pdf	txt/inlawrev-2335.txt