Research Problem 3. Find the text of various tax treaties currently in force in the United States. In an e-mail to your instructor, address the following items.

a. How does the U.S. income tax treaty with Germany define “business profits”

for multinational businesses?

b. How does the U.S. income tax treaty with Japan treat the FIRPTA provisions?

c. List five countries with which the United States has entered into an estate tax treaty.

d. What is the effective date of the latest income tax treaty with the United Kingdom?

e. List three countries with which the United States does not have in force a bilateral income tax treaty.