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 16.
3. lappuse
... residence of the taxpayer for the purposes of taxation . Experience has shown that taxation at residence is not only the most practical , from an administrative viewpoint , but it is also the only place at which a highly progres- sive ...
... residence of the taxpayer for the purposes of taxation . Experience has shown that taxation at residence is not only the most practical , from an administrative viewpoint , but it is also the only place at which a highly progres- sive ...
6. lappuse
... residence include interests , dividends , patent and copyright royalties , and a few other items of minor importance which can be conveniently taxed only at the residence of the taxpayer . Interest and dividends are made taxable at the ...
... residence include interests , dividends , patent and copyright royalties , and a few other items of minor importance which can be conveniently taxed only at the residence of the taxpayer . Interest and dividends are made taxable at the ...
19. lappuse
... residence . It is true that the corporation if it does business through a permanent establishment- or the individual who maintains a permanent establishment - in this country , is to be taxed on the income that is properly allocable to ...
... residence . It is true that the corporation if it does business through a permanent establishment- or the individual who maintains a permanent establishment - in this country , is to be taxed on the income that is properly allocable to ...
20. lappuse
... residence abroad and held stock in a number of American corporations : At the present time he is an American citizen residing in England and pays to the Govern- ment an income tax from the dividends derived from those stocks and bonds ...
... residence abroad and held stock in a number of American corporations : At the present time he is an American citizen residing in England and pays to the Govern- ment an income tax from the dividends derived from those stocks and bonds ...
21. lappuse
... residence , we would relinquish our right to collect on any dividends that he might collect in English - owned corporations ? Mr. MILLS . No ; it is just the opposite . Mind you , in answering your first question in the affirmative , I ...
... residence , we would relinquish our right to collect on any dividends that he might collect in English - owned corporations ? Mr. MILLS . No ; it is just the opposite . Mind you , in answering your first question in the affirmative , I ...
Citi izdevumi - Skatīt visu
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...