Issues Presented by Proposals to Modify the Tax Treatment of Expatriation: A ReportU.S. Government Printing Office, 1995 |
No grāmatas satura
1.–5. rezultāts no 61.
vii. lappuse
... double taxation under treaties 110 ..... a . Treaty saving clauses 111 b . Relief from double taxation 112 c . Competent authority relief 113 d . Experience of other countries that im- pose similar taxes on former citizens or residents ...
... double taxation under treaties 110 ..... a . Treaty saving clauses 111 b . Relief from double taxation 112 c . Competent authority relief 113 d . Experience of other countries that im- pose similar taxes on former citizens or residents ...
4. lappuse
... tax regime similar to the U.S. system , or if the country in which the asset is located taxes such gain . In some situations , relief from double taxation may be available under a tax treaty or provisions in the other country's internal ...
... tax regime similar to the U.S. system , or if the country in which the asset is located taxes such gain . In some situations , relief from double taxation may be available under a tax treaty or provisions in the other country's internal ...
6. lappuse
... tax treaties and future treaty negotiations ; ( 7 ) the operation of any such proposals in the case of interests in trusts ; ( 8 ) the problems of potential double taxation in any such pro- posals ; ( 9 ) the impact of any such ...
... tax treaties and future treaty negotiations ; ( 7 ) the operation of any such proposals in the case of interests in trusts ; ( 8 ) the problems of potential double taxation in any such pro- posals ; ( 9 ) the impact of any such ...
12. lappuse
... Administration proposal , including a provision to pre- vent double taxation in the case of certain property that remains subject to U.S. tax jurisdiction . Gephardt motion to recommit H.R. 1215 Representative Gephardt included a 12.
... Administration proposal , including a provision to pre- vent double taxation in the case of certain property that remains subject to U.S. tax jurisdiction . Gephardt motion to recommit H.R. 1215 Representative Gephardt included a 12.
16. lappuse
... double taxation of such individuals , most income tax treaties include a set of " tie - breaker " rules to determine the in- dividual's country of residence for income tax purposes . In general , a dual resident individual will be ...
... double taxation of such individuals , most income tax treaties include a set of " tie - breaker " rules to determine the in- dividual's country of residence for income tax purposes . In general , a dual resident individual will be ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
Administration proposal apply basis beneficiary capital gains citizen or resident Congress country of residence deemed sale departure tax distributions double taxation effect estate tax expa expatriating act expatriation tax proposals fair market value foreign tax former citizens gift tax green card Immigration included income tax treaty individual's inheritance tax international law issues Joint Committee staff long-term residents loss of citizenship Macomber marginal tax rates marking to market million modified bills nationality nonresident alien patriation percent on taxable potential present law provisions realization relinquish U.S. citizenship renounce respect retroactive right to emigrate rules section 877 spouse subject to tax subject to U.S. tax avoidance tax haven tax jurisdiction tax on expatriation tax purposes tax rates begin tax treaties taxable transfers taxpayer tion transfers and rise transfers in excess trust interest U.S. citizen U.S. income tax U.S. residents U.S. source income U.S. tax system United
Populāri fragmenti
85. lappuse - ... international custom, as evidence of a general practice accepted as law; c. the general principles of law recognized by civilized nations ; d. subject to the provisions of Article 59, judicial decisions and the teachings of the most highly qualified publicists of the various nations, as subsidiary...
57. lappuse - Whereas the right of expatriation is a natural and inherent right of all people, indispensable to the enjoyment of the rights of life, liberty and the pursuit of happiness ; and whereas in the recognition of this principle this government has freely received emigrants from all nations and invested them with the rights of citizenship...
86. lappuse - Article 2 1. Everyone lawfully within the territory of a State shall, within that territory, have the right to liberty of movement and freedom to choose his residence. 2. Everyone shall be free to leave any country, including his own.
85. lappuse - The taxable year in which the property is placed in a condition or state of readiness and availability for a specifically assigned function...
77. lappuse - As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning...
77. lappuse - State. 2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. Article 4 RESIDENT 1. For the purposes of this Convention, the term "resident of a Contracting State...
30. lappuse - Is a national; or (ii) solely to develop and direct the operations of an enterprise in which he has invested, or of an enterprise In which he is actively In the process of investing, a substantial amount of capital...
67. lappuse - Here we have the essential matter: not a gain accruing to capital, not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the capital however invested or employed, and coming in, being 'derived...
62. lappuse - States and one of whom has had a residence in the United States or one of its outlying possessions, prior to the birth of such person; (d) a person born outside of the United States...
57. lappuse - SEC. 403. (a) Except as provided in subsections (g) and (h) of section 401, no national can expatriate himself, or be expatriated, under this section while within the United States or any of its outlying possessions, but expatriation shall result from the performance within the United States or any of its outlying possessions of any of the acts or the fulfillment of any of the conditions specified in this section if and when the national thereafter takes up a residence abroad.