 | 1936 - 912 lapas
...provision was embodied in the model convention proposed by Dr. Adams: "B. INDUSTRIAL, COMMERCIAL, OB AGRICULTURAL INCOME "Income from any industrial, commercial,...real centers of management, branches, mining, and oil fields, factories, workshops, agencies, warehouses, offices, depots, shall be regarded as permanent... | |
 | 1926 - 950 lapas
...taxable in the state in which the real center of management of the undertaking is situated. ART. 5. Income from any industrial, commercial, or agricultural...undertaking and from any other trades or professions shall be taxable in the state in which the persons controlling the undertaking or engaged in the trade... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1532 lapas
...State in which the property in question is situated. This rule shall apply to income from mortgagee or other similar claims. B. Industrial, commercial,...agricultural undertaking, and from any other trades rr professions not referred to in paragraph D, shall be taxable in the State in which a permanent establishment... | |
 | Raffaele Russo - 2005 - 488 lapas
...competent authorities must find a way to apportion the income between the two states. Art. 5 provides: 1. Income from any industrial, commercial or agricultural...undertaking and from any other trades or professions shall be taxable in the State in which the persons controlling the undertaking or engaged in the trade... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 726 lapas
...This rule shall apply to income from mortgages or other similar obligations. Article 3. Income derived from any industrial, commercial or agricultural undertaking and from any other trades or professions, and not referred to in Article 7, shall be taxable in the State in which the permanent establishments... | |
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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,... 