This paper lays it out pretty well. There’s a parallel tax code that is more complicated, and that’s before the nuances of tax treaties factor in. https://pape

This paper lays it out pretty well. There’s a parallel tax code that is more complicated, and that’s before the nuances of tax treaties factor in. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3795480 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3795480