{
  "id": "RL34245",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL34245",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc96794/",
      "id": "RL34245_2008May22",
      "date": "2008-05-22",
      "retrieved": "2012-08-07T13:52:45",
      "title": "Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis",
      "summary": "This report discusses the proposals that are designed to curb \u201ctreaty shopping\u201d \u2014 instances where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the United States.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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          "filename": "files/20080522_RL34245_c8f43f9eb4622d7682d15f69505c63e764ff5227.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080522_RL34245_c8f43f9eb4622d7682d15f69505c63e764ff5227.html"
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      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Foreign trade",
          "name": "Foreign trade"
        },
        {
          "source": "LIV",
          "id": "Tariff agreements",
          "name": "Tariff agreements"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc814828/",
      "id": "RL34245_2007Nov08",
      "date": "2007-11-08",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Tax Treaty Legislation in 2007: Explanation and Economic Analysis",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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          "format": "PDF",
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        },
        {
          "format": "HTML",
          "filename": "files/20071108_RL34245_4a67b8ef4b237ffaddbd105668a6ef4bcc7b2e73.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}