The tribunal held that gains from sale of shares did not fall under Article 14(4). It ruled that Article 14(6) applies, making gains taxable only in the country of residence. The decision clarifies ...

This directory contains sub-agent definitions organized by type and purpose. Each agent has specific capabilities, tool restrictions, and naming conventions that trigger automatic delegation.

New Jersey’s revised custody statute, N.J.S.A. 9:2-4, as amended by S4510/A5761, effective January 2026, sharpens the court’s framework for distinguishing legitimate child-safety concerns from ...

Furthermore, within each of these categories, a separate foreign tax credit calculation is generally required for each foreign country a taxpayer has paid an income or profits tax. The maximum amount ...