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American Trust Company v. Smyth et al.
Published online by Cambridge University Press: 01 January 2021
Abstract
Treaties — Interpretation of — Principles and Rules of — Interpretation by Reference to Object of Treaty — Intention of the Parties — Comparison with Other Treaties in pari materii — Income Tax Convention — Taxation of Capital Gain of Domestic Trust with Foreign Beneficiaries — The Law of the United States of America.
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