The Adaptation of U.S. Tax Treaties to Changing Business Forms

Hoffer, Stephanie R.Kemp, Matthew T.Postlewaite, Philip F.2021-02-032021-02-03200834 Loyola University Chicago International Law Review 33https://hdl.handle.net/1805/25142en-USThe Adaptation of U.S. Tax Treaties to Changing Business Forms - a Case Study of Hybrid EntitiesArticle