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 5.
5. lappuse
... followed in the proposed legislation . As you gentlemen know , our revenue laws make partial provision against the evils of double taxation by crediting , against our Federal income tax , taxes paid in foreign countries , and in the ...
... followed in the proposed legislation . As you gentlemen know , our revenue laws make partial provision against the evils of double taxation by crediting , against our Federal income tax , taxes paid in foreign countries , and in the ...
20. lappuse
... followed of discussing it line for line . Mr. ESTEP . Mr. Mills , I do not know that I have got this clear after these questons . Supposing that an American citizen went over to England and took up his permanent residence abroad and ...
... followed of discussing it line for line . Mr. ESTEP . Mr. Mills , I do not know that I have got this clear after these questons . Supposing that an American citizen went over to England and took up his permanent residence abroad and ...
23. lappuse
... followed and how you would ascertain it . Mr. MILLS . It seems to me that is a question which arises right along now under any tax system . You have to determine residence , and those are the factors . Doctor ADAMS . May I suggest the ...
... followed and how you would ascertain it . Mr. MILLS . It seems to me that is a question which arises right along now under any tax system . You have to determine residence , and those are the factors . Doctor ADAMS . May I suggest the ...
47. lappuse
... followed the principle of residence because we apply that principle to aliens in the present American law , and sometimes I think we had better follow principles even though it costs a few dollars . The other point , which I had not ...
... followed the principle of residence because we apply that principle to aliens in the present American law , and sometimes I think we had better follow principles even though it costs a few dollars . The other point , which I had not ...
49. lappuse
... followed . You can very easily correct that by putting in " nonresident alien " in the first two lines of the bill , instead of " individual who is a resident of a foreign country . Mr. CHINDBLOM . That would materially change the ...
... followed . You can very easily correct that by putting in " nonresident alien " in the first two lines of the bill , instead of " individual who is a resident of a foreign country . Mr. CHINDBLOM . That would materially change 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...