Convention Tax
Found 10 free book(s)
TAX CONVENTION WITH SWISS CONFEDERATION
www.irs.govJan 01, 1998 · tax convention with swiss confederation message from the president of the united states transmitting convention between the united states of america and the swiss confederation for the avoidance of double taxation with respect to taxes on income, signed at washington, october 2, 1996, together with a protocol
ARTICLES OF THE MODEL CONVENTION WITH RESPECT TO …
www.oecd.orgOECD MODEL TAX CONVENTION 8 OECD Article 4 RESIDENT 1. For the purposes of this Convention, the term "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, and
DEPARTMENT OF THE TREASURY THE GOVERNMENT OF …
www.treasury.govConvention. Paragraph 2 also means that the Convention may not increase the tax burden on a resident of a Contracting State beyond the burden determined under domestic law. Thus, a right to tax given by the Convention cannot be exercised unless …
UK/ITALY DOUBLE TAXATION CONVENTION 1 April 1991 for ...
assets.publishing.service.gov.uk"Italian tax"). (2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the taxes of that Contracting State referred to in paragraph (1)
UK/NETHERLANDS DOUBLE TAXATION CONVENTION AND …
assets.publishing.service.gov.ukas “United Kingdom tax”). (4) This Convention shall also apply to any identical or substantially similar taxes that are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of
UNITED STATES - MEXICO INCOME TAX CONVENTION
www.irs.govThe income tax Convention, the first between the two countries, is intended to reduce the distortions (double taxation or excessive taxation) that can arise when two countries tax the same income, thereby enabling United States firms to compete on a more equitable basis in Mexico and enhancing the
United Nations Model Double Taxation Convention
www.un.orgConvention between Developed and Developing Countries, which was pre- ceded in 1979 by the Manual for the Negotiation of Bilateral Tax Treaties 2 United Nations 2008, A/CONF.212/L.1/Rev.1
COMMENTARIES ON THE ARTICLES OF THE MODEL TAX …
www.oecd.orgApplication of the OECD Model Tax Convention to Partnerships”, 1 the conclusions of which have been incorporated below and in the Commentary on various other provisions of the Model Tax Convention. 3. As discussed in that report, a main source of difficulties is the fact that some
CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED …
www.treasury.gova Contracting State may tax its residents (as determined under Article 4 (Residence)), and by reason of citizenship may tax its citizens, as if this Convention had not come into effect. 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 2 of Article 9 ...
CONVENTION - ICAO
www.icao.intairport Convention or a special authorization, aircraft are permitted to cross the territory of a contracting State without landing, every aircraft which enters the ter- ritory of a contracting State shall, if the regulations of that State so require, land at an airport designated by that ...