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 30.
2. lappuse
... dividends distributed by a corporation shall be con- sidered as imposed on the shareholder . ( b ) If it is determined under this act that a foreign country grants an equiva- lent exemption and any income from sources within such ...
... dividends distributed by a corporation shall be con- sidered as imposed on the shareholder . ( b ) If it is determined under this act that a foreign country grants an equiva- lent exemption and any income from sources within such ...
3. lappuse
... dividends , and cer- tain other less important items of income through an offer of reciprocal exemp- tion , and thus subject them solely to the United States tax ; and ( 3 ) to secure for United States citizens and corporations various ...
... dividends , and cer- tain other less important items of income through an offer of reciprocal exemp- tion , and thus subject them solely to the United States tax ; and ( 3 ) to secure for United States citizens and corporations various ...
4. lappuse
... dividends and interest , patent and copyright royalties , and such minor items as private pensions , annuities , and income from casual transactions and from sales through bona fide brokers . The present reciprocal exemption for ...
... dividends and interest , patent and copyright royalties , and such minor items as private pensions , annuities , and income from casual transactions and from sales through bona fide brokers . The present reciprocal exemption for ...
6. lappuse
... dividends are made taxable at the residence of the taxpayer primarily because that is the only place where interest and dividends can be successfully subjected to progressive income tax . Our withholding provisions and our collec- tion ...
... dividends are made taxable at the residence of the taxpayer primarily because that is the only place where interest and dividends can be successfully subjected to progressive income tax . Our withholding provisions and our collec- tion ...
7. lappuse
... dividends . As only $ 590,515.13 were withheld from copyright and patent royalties in 1928 , the exemption of this type of income would be well worth while if in return we obtain for American owners of patents and copyrights the ...
... dividends . As only $ 590,515.13 were withheld from copyright and patent royalties in 1928 , the exemption of this type of income would be well worth while if in return we obtain for American owners of patents and copyrights the ...
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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...