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 |
No grāmatas satura
1.–5. rezultāts no 32.
2. lappuse
... income and shall be exempt from taxation by the United States if the Commissioner of Internal Revenue , with the approval of the Secretary of the Treasury , determines that such foreign country grants an equivalent exemption to ...
... income and shall be exempt from taxation by the United States if the Commissioner of Internal Revenue , with the approval of the Secretary of the Treasury , determines that such foreign country grants an equivalent exemption to ...
3. lappuse
... revenue act of 1928 for crediting foreign taxes against the Federal income tax ; ( 2 ) to free residents and domestic corporations from heavier rates of taxation in foreign countries in respect of interest , dividends , and cer- tain ...
... revenue act of 1928 for crediting foreign taxes against the Federal income tax ; ( 2 ) to free residents and domestic corporations from heavier rates of taxation in foreign countries in respect of interest , dividends , and cer- tain ...
4. lappuse
... income exempted on condition of reciprocity embraces such items as dividends and interest , patent and copyright royalties , and such minor items as private pensions , annuities , and income from casual transactions and from sales ...
... income exempted on condition of reciprocity embraces such items as dividends and interest , patent and copyright royalties , and such minor items as private pensions , annuities , and income from casual transactions and from sales ...
5. lappuse
... 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 case of shipping profits , by offering to exempt the profits derived ...
... 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 case of shipping profits , by offering to exempt the profits derived ...
6. lappuse
... tax- ation may rest is exemplified by our present law covering the taxation ... income or profits taxable in different jurisdictions , and the offer to all ... tax of the country of source . The items of income taxable at residence ...
... tax- ation may rest is exemplified by our present law covering the taxation ... income or profits taxable in different jurisdictions , and the offer to all ... tax of the country of source . The items of income taxable at residence ...
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Bieži izmantoti vārdi un frāzes
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...