U.S. Income Tax Treaties

Mr. Cope has a comprehensive knowledge of U.S. income tax treaties developed over many years.  While at the U.S. Treasury in the 1990s Mr. Cope participated in income treaty negotiations, represented the United States at Working Party No. 1 on Tax Conventions and Related Questions of the OECD’s Committee on Fiscal Affairs and worked with the staff of the Joint Committee and the Senate Foreign Relations Committee to obtain the Senate’s approval of new income tax treaties.  He also prepared a draft of the 1996 U.S. Model Income Tax Convention, which was issued after he left the Treasury. 
 
While working in the National Office of a Big 4 firm Mr. Cope advised clients on income tax treaty issues, planned transactions involving income tax treaties, issued tax opinions on treaty questions and taught an internal course on income tax treaties for many years.  He also was a co-author of the monthly Current Status of U.S. Tax Treaties and International Tax Agreements published in the Bloomberg BNA International Journal during that period.