International Double Taxation: Hearings, Seventy-first Congress, Second Session on H.R. 10165, February 28 and March 1, 1930U.S. Government Printing Office, 1930 - 50 lappuses |
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1.–5. rezultāts no 7.
2. lappuse
... deduction , to give effect to such exempton by refunding or crediting as an overpayment any tax paid in respect thereof , or by relieving the withholding agent of his obligation to withhold . There shall not be allowed as a deduction ...
... deduction , to give effect to such exempton by refunding or crediting as an overpayment any tax paid in respect thereof , or by relieving the withholding agent of his obligation to withhold . There shall not be allowed as a deduction ...
7. lappuse
... deduction of any tax in the country assuring the reciprocal exemption . As a consequence of the exemption in foreign countries , there will be no occasion to credit taxes in respect of dividends , interest , patent and copyright ...
... deduction of any tax in the country assuring the reciprocal exemption . As a consequence of the exemption in foreign countries , there will be no occasion to credit taxes in respect of dividends , interest , patent and copyright ...
16. lappuse
... deducted from the American tax by means of a credit , our best estimate is that in the long run we are going to be the gainer from this legislation , rather than loser ; but , in any event , we hope to have the best figures we can get ...
... deducted from the American tax by means of a credit , our best estimate is that in the long run we are going to be the gainer from this legislation , rather than loser ; but , in any event , we hope to have the best figures we can get ...
29. lappuse
... Deductions . - On reporting his or its total income from all sources , any person or company domiciled in the ... deduct from its tax on the total income the lesser of the two following amounts : ( a ) The tax imposed by the other ...
... Deductions . - On reporting his or its total income from all sources , any person or company domiciled in the ... deduct from its tax on the total income the lesser of the two following amounts : ( a ) The tax imposed by the other ...
38. lappuse
... deduction can not go beyond the American rate , but the corporation can subtract any part of the American tax assessed with respect to those dividends . Mr. ESTEP . The British tax , you say , is 20 per cent . Doctor ADAMS . Yes . Mr ...
... deduction can not go beyond the American rate , but the corporation can subtract any part of the American tax assessed with respect to those dividends . Mr. ESTEP . The British tax , you say , is 20 per cent . Doctor ADAMS . Yes . Mr ...
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20 per cent administrative agreement ALVORD American citizen American corporation American tax BACHARACH bill Britain British bonds center of management CHAIRMAN CHINDBLOM committee conference Congress CRISP deduction dividend tax dividends derived Doctor ADAMS dollar enact England equivalent exemption ESTEP exempt from taxation FEBRUARY 28 foreign corporations foreign country grants foreign taxes France FREAR GARNER going Government grants an equivalent gross income imposed income derived income tax individual instance interest and dividends Internal Revenue international double taxation investments abroad items of income League of Nations legislation matter mean ment MILLS model treaty nonresident alien normal tax permanent establishment permanent residence present principle proposed question RAMSEYER rates Ray Hall received reciprocal arrangements reciprocal exemption residence abroad revenue act Secretary MELLON shipping profits situation statement Suppose surtax Switzerland tax laws tax residence taxes paid taxpayer thing tion to-day Treasury Department United WATSON withholding
Populāri fragmenti
7. lappuse - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States, shall not be included in gross income and shall be exempt from taxation under this title.
7. lappuse - States as consists of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States nonresident in such foreign country and to corporations organized in the United States, shall not be included in gross income.
27. lappuse - Parties with respect to the interpretation or application of the provisions of the present Convention shall be subject to negotiation between the Parties involved in the dispute. 2. If the dispute cannot be resolved in accordance with paragraph 1 of this Article, the Parties may, by mutual consent, submit the dispute to arbitration...
17. lappuse - States by such a corporation or such a citizen, or by a corporation created or organized in, or under the law of, a possession of the United States...
27. lappuse - Income from any industrial, commercial, or agricultural undertaking, and from any other trades or professions not referred to in paragraph D, shall be taxable in the State in which a permanent establishment is situated. The real centers of management, branches, mining and oil-fields, factories, workshops, agencies, warehouses, offices, depots, shall be regarded as permanent establishments.
27. lappuse - ... before resorting to any arbitral or judicial procedure, submit the dispute, with a view to an amicable settlement, to such technical body as the Council of the League of Nations may appoint for this purpose. This body will give an advisory opinion after hearing the parties...