About: http://webisa.webdatacommons.org/169726129

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	Because most tax treaties allow relief even if the statute of limitations has expired or other procedural bars apply, it was unclear whether taxpayers were obliged to extend the domestic (U.S.) statute of limitations to obtain CA relief.
http://www.w3.org/ns/prov#wasQuotedFrom	jdsupra.com