Model Tax Convention On Income
Found 4 free book(s)
United States Model Income Tax Convention
www.treasury.govunited states model . income tax convention . convention between . the government of the united states of america . and the government of _____ for the avoidance of double taxation and the . prevention of tax evasion . with respect to taxes on income . the government of the united states of america and the government of _____,
UNITED STATES - NEW ZEALAND INCOME TAX …
www.irs.govThe Convention is based to a large extent on the United States draft model income tax convention published by the Department of the Treasury in June 1981 and the OECD model published in January 1977. It takes into account changes in the income tax laws and tax treaty policies of the two countries.
INTERPRETATION AND APPLICATION OF ARTICLE 5 ... - …
www.oecd.orgCommentary on Article 5 of the OECD Model Tax Convention as it read after 22 July 2010). 1. Can a farm be a permanent establishment? (proposed paragraph 3.1 of the Commentary) Description of the issue 5. Does the fact that income from agriculture is covered by Article 6 prevent a farm from being a permanent establishment? 6.
UNITED STATES - BELGIUM INCOME TAX CONVENTION
www.irs.govthe convention. The existing income-tax convention of October 28, 1948 with Belgium. as modified by supplementary conventions of September 9, 1952, and August 22, 1957, and by the protocol of May 21, 1965, would be terminated and replaced by the new convention upon the coming into force of the latter.