Policy Library

Overview The Bipartisan Budget Act of 2015 (BBA 2015; P.L. 114-74, signed November 2, 2015) contained a number of Social Security-related provisions, including changes to certain rules that apply when...

Tax treaties are usually positive or benign. The protocol amending the multilateral Convention on Mutual Administrative Assistance in Tax Matters, currently being considered for ratification by the Un...

Don't judge a treaty by its title, no matter how bureaucratically mundane it may sound. Exhibit A: The Protocol Amending the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.