Search results with tag "On income"
ARTICLES OF THE MODEL CONVENTION WITH RESPECT TO …
www.oecd.orgOECD MODEL TAX CONVENTION 6 OECD CHAPTER I SCOPE OF THE CONVENTION Article 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf
UNITED STATES - MEXICO INCOME TAX CONVENTION
www.irs.gov1. This Convention applies to income taxes imposed by each of the Contracting States. 2. There shall be regarded as taxes on income all taxes imposed on total income or any part of income, including tax on gains derived from the alienation of movable or immovable property. 3. The existing taxes to which this Convention shall apply are:
ARTICLES OF THE MODEL - OECD
www.oecd.org2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3.
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 _____,
Convention Signed at Seoul June 4, 1976; Ratified by the ...
www.irs.govTaxes on Income and the Encouragement of International Trade and Investment signed at Seoul June 4, 1976, together with a related exchange of notes. The Convention with Korea is similar, in all essential respects, to other tax conventions entered into
INCOME TAX CONVENTION WITH THE REPUBLIC OF THE …
www.irs.govTaxes on Income, signed at Manila on October 1, 1976, and an exchange of notes between Secretary of the Treasury William E. Simon and Secretary of Finance Cesar Virata interpreting Article 23(2) of the Convention, done at Washington on November 24, 1976. The Convention is similar in its essential respects to other treaties entered into by the ...