Explanation of Proposed Income Tax Treaty and Proposed Protocol Between the United States and the Kingdom of the Netherlands: Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate, on October 27, 1993U.S. Government Printing Office, 1993 - 137 lappuses |
No grāmatas satura
1.–5. rezultāts no 27.
9. lappuse
... engaged in research for the public benefit . ( 33 ) The present and proposed treaties , unlike the U.S. and OECD models , also preclude the host country from taxing certain amounts received by temporarily visiting students , researchers ...
... engaged in research for the public benefit . ( 33 ) The present and proposed treaties , unlike the U.S. and OECD models , also preclude the host country from taxing certain amounts received by temporarily visiting students , researchers ...
10. lappuse
... engaged in a trade or business within the United States during the taxable year for which the income or gain is taken into account . Under the proposed treaty , the gain of a Dutch resident so taxable by the United States is limited to ...
... engaged in a trade or business within the United States during the taxable year for which the income or gain is taken into account . Under the proposed treaty , the gain of a Dutch resident so taxable by the United States is limited to ...
11. lappuse
... engaged in offshore activities for more than 30 days in a calendar year in connection with the exploration for , or exploitation of , sea bed min- eral resources situated in that country . This provision , which is not in the present or ...
... engaged in offshore activities for more than 30 days in a calendar year in connection with the exploration for , or exploitation of , sea bed min- eral resources situated in that country . This provision , which is not in the present or ...
19. lappuse
... engaged in the company's stock and securities trading . The practical difference between the proposed treaty tests and predecessor tests will depend upon how they are interpreted and applied . For example , the active business tests in ...
... engaged in the company's stock and securities trading . The practical difference between the proposed treaty tests and predecessor tests will depend upon how they are interpreted and applied . For example , the active business tests in ...
26. lappuse
... engaged in the conduct of a trade or busi- ness in the United States is subject under the Code to a flat 30- percent branch profits tax on its " dividend equivalent amount , " which is a measure of the accumulated U.S. effectively ...
... engaged in the conduct of a trade or busi- ness in the United States is subject under the Code to a flat 30- percent branch profits tax on its " dividend equivalent amount , " which is a measure of the accumulated U.S. effectively ...
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Bieži izmantoti vārdi un frāzes
alienation amount apply attributable beleggingsinstelling branch profits tax branch tax business profits competent authorities coun country of residence deductible dividend tax double taxation Dutch company Dutch corporation Dutch law Dutch resident Dutch tax earned effectively connected entity establishment or fixed exchange excise tax exemption FIRPTA fixed base foreign corporation foreign person foreign tax credit gain headquarters company income tax treaty independent personal services internal law limitation on benefits Netherlands nonresident nonresident alien payments posed treaty present treaty profit share proposed protocol proposed treaty contains proposed treaty provides purposes reinsurance resi residence country royalties rules source country tax staff understands subject to U.S. tax avoidance taxable taxpayer third country tion trade or business trea treaty benefits treaty country resident U.S. citizens U.S. corporation U.S. income tax U.S. law U.S. model treaty U.S. person U.S. real property U.S. resident U.S. source income U.S. trade U.S. treaties United withholding tax
Populāri fragmenti
30. lappuse - Commissioner is authorized to distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
48. lappuse - The term shall in any case Include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
118. lappuse - Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other...
52. lappuse - For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
131. lappuse - State (other than the business of making or managing investments, unless these activities are banking or insurance activities carried on by a bank or insurance company...
47. lappuse - ... the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character...
57. lappuse - ... income that is treated as effectively connected with the conduct of a US trade or business. The...
51. lappuse - State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment . 3.
42. lappuse - ... means any body corporate or any entity which is treated as a body corporate for tax purposes; f) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State...
44. lappuse - resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.