 | Hans Jörg Geiser, Pamela Alleyne, Carroll Gajraj - 1976 - 298 lapas
...rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments...mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1376 lapas
...provisions of general law respecting landed property apply: 4. Usufruct of immovable property; and 5. Rights to variable or fixed payments as consideration...mineral deposits, sources and other natural resources. This article also applies to the immovable property held by an enterprise or used for the performance... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 24 lapas
...provisions of general law respecting landed property apply ; 4. Usufruct of immovable property; and 5. Rights to variable or fixed payments as consideration...mineral deposits, sources and other natural resources. This article also applies to the immovable property held by an enterprise or used for the performance... | |
 | United States. Congress. Joint Committee on Taxation - 1981 - 26 lapas
...provision of general law respecting landed property apply; 4. Usufruct of immovable property ; and 5. Rights to variable or fixed payments as consideration...mineral deposits, sources and other natural resources. Immovable property does not include ships, boats, and aircraft. This article also applies to the immovable... | |
 | United States. Congress. Joint Committee on Taxation - 1981 - 34 lapas
...productivity, use or disposition of the property. The term "royalties" does not include any payments in consideration for the working of, or the right to...mineral deposits, sources, and other natural resources. The reduced withholding tax rate does not apply where the recipient is an enterprise with a permanent... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 lapas
...following sentence: "Article XI of the l942 Convention shall continue to apply to payments with respect to rights to variable or fixed payments as consideration...mineral deposits, sources and other natural resources, at the election of the taxpayer, if such payments are made pursuant to a binding agreement entered... | |
 | 1983 - 52 lapas
...case includes property accessory to real property, livestock and equipment used in agriculture ana forestry, rights to which the provisions of general...natural resources. Thus, income from real property will include royalties and other payments in respect of the exploitation of natural resources (eg,... | |
 | 1987 - 948 lapas
...rights to which the provisions of general law respecting landed property apply, usufruct of immovable property, and rights to variable or fixed payments...mineral deposits, sources and other natural resources; ships, boats, and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph... | |
 | United States. Congress. Joint Committee on Taxation - 1984 - 68 lapas
...the meaning which it has under the law of the country in which the property in question is situated. The term in any case includes property accessory to...natural resources. Thus, income from real property will include royalties and other payments in respect of the exploitation of natural resources (eg,... | |
 | P. Drillien, Euye - 1984 - 892 lapas
...rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments...mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. Article 6. Biens mobiliers appartenant... | |
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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... 
