Abstract
In this chapter, I will look specifically at the European Union’s work to simplify withholding tax as an example of how the principles of the US system in both IRC Chapter 3 and IRC Chapter 4 can clearly be seen to be emerging into a more global context.
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© 2013 Ross K. McGill
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McGill, R.K. (2013). European Union. In: US Withholding Tax. Global Financial Markets series. Palgrave Macmillan, London. https://doi.org/10.1057/9781137317308_17
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DOI: https://doi.org/10.1057/9781137317308_17
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-34939-5
Online ISBN: 978-1-137-31730-8
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