richw[at]richw.org (Rich Wales) wrote:
- quote -

I believe it is because the U.S. Senate has been reluctant
to approve tax treaties that bind the states.

Back in the 1980's when we went through all those gyrations
over worldwide combined reporting, a tax treaty with the UK
was proposed that would have barred states from using the
WWCR method. The states lobbied strenuously against it and
the Senate refused to approve the treaty until that clause
was removed.

Of course, mandatory WWCR was repealed by all of the states
by about 1986 anyway.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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Katie Jaques wrote:

- quote -

Why is this?

Is it because the US State Dept. intentionally insists on
framing tax treaties in such a way that states are not
required to honor them? (And if so, why?)

Or is it because of some legal principle that makes it
impossible for a tax treaty to affect a state's tax code?
(And if so, why would the federal Constitution's supremacy
clause not apply?)

Rich Wales richw[at]richw.org http://www.richw.org
*DISCLAIMER: I am not a lawyer or professional tax adviser. My
comments are for discussion purposes only and are not intended to
be relied upon as legal or professional advice.

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Katie Jaques wrote:

- quote -

Except those countries where one's presence is in violation
of US law.

--
Alan
http://taxtopics.net

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"Karl Dunkler" <maxheller1[at]yahoo.com> wrote:

- quote -

States are not bound by federal tax treaties, although some
states do follow them in some respects.

The IRC Sec. 911 exclusion for foreign earned income is not
a matter of treaty, but is part of the U.S. tax code
applicable to all foreign countries, not just those with
which the US has tax treaties.

Some states conform to the 911 exclusion, while others do
not. If that is your question, it is easy enough to find
out whether Indiana conforms to it.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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Karl Dunkler wrote:

- quote -

Was ist ihre frage?
Did I say that right?

--
Alan
http://taxtopics.net

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I have a question regarding the acknowledgement of the tax
treaty between Germany and the US by Indiana tax authorities
and very much hope that you can help me with that.

I would really appreciate your help very much!!!

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