Search results with tag "Tax treaty"
Hong Kong-Korea income tax treaty enters into …
www.ey.comOn 27 September 2016, the income tax treaty between Hong Kong and Korea (the Treaty), signed on 8 July 2014, entered into force. 1 The Treaty will be effective for Korean tax for taxable years beginning on or after 1 January 2017 2 and for Hong Kong tax for any year of assessment beginning on or after 1 April 2017.
INCOME TAX CONVENTION WITH SPAIN, WITH ... - IRS tax …
www.irs.govJan 01, 1991 · The convention is the first income tax treaty to be negotiated between the United States and Spain. Based in large part on model income tax treaties developed by the Department of the Treasury and the Organization for Economic Cooperation and Development, it also reflects changes in tax law resulting from the enactment of the Tax Reform Act of ...
OECD MODEL TAX CONVENTION: Tax Treaty …
www.oecd.orgOECD MODEL TAX CONVENTION: Tax Treaty Treatment of Termination Payments . Discussion Draft: 25 June to 13 September 2013
UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME …
www.irs.govThe agreement is the first complete income tax treaty to be signed with the People's Republic of China. A limited treaty affecting the taxation of income from international shipping and aircraft operations was signed at Beijing on March 5, 1982, (97th Cong. 2d. Sess., Senate Treaty Doc. No. 97-24, June 16, 1982) and is presently in force.
Cross Border Taxation of Royalty and Fee for Technical ...
accretiveglobal.comPreamble Fee for technical services (FTS) and Royalty arises because of commercialization of intellectual properties Non-residents are liable to tax in India on these income streams based on the “source rule” Determination of tax incidence involves: > Domestic law vis-à-vis applicable tax treaty > Choice of more beneficial provision
Double Taxation Avoidance Agreement (DTAA): Mauritius
www.careratings.comEconomics DTAA: Mauritius 2-The Singapore Treaty which the government has signed will also be automatically be renegotiated along identical lines as the two agreements are linked. The India-Singapore tax treaty provides that the capital gains exemption in India will be available only till such time the India-Mauritius treaty provides for the benefit.
Source versus Residence - All Arts Belastingadviseurs
www.allarts.nlEUCOTAX Series on European Taxation Source versus Residence Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives
GENERAL EFFECTIVE DATE UNDER ARTICLE 28: 1 ... - IRS 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.
INLAND REVENUE DEPARTMENT Tax Treaty Section …
www.ird.gov.hkINLAND REVENUE DEPARTMENT Tax Treaty Section Revenue Tower 5 Gloucester Road Wan Chai, Hong Kong GPO Box 10851, Hong Kong Application for Certificate of Resident Status Telephone No. 2594 1500
Double tax agreements - Association of Chartered Certified ...
www.accaglobal.comtax treaty. A DTA is therefore a contract signed by two countries (referred to as the contracting states) to avoid or alleviate (minimise) territorial double taxation of the same income by the two countries. Any amendment or addition to such an agreement is known as ‘a protocol’.
UNITED STATES - BELGIUM INCOME TAX CONVENTION
www.irs.govparticular certain tax treaty policies established in recent revisions of such conventions with France, the Federal Republic of Germany, and the United Kingdom. Moreover, the revised provision reflect, to the extent that policy and technical considerations permit, the model income-tax convention published by
AMERICA AND THE PORTUGUESE REPUBLIC FOR ... - IRS tax …
www.irs.govJan 01, 1996 · The Convention is the first income tax convention between the United States of America and the Portuguese Republic. The Convention reflects current income tax treaty policies of the two countries. I recommend that the Senate give early and favorable consideration to the Convention and related Protocol and give its advice and consent to ...
OECD releases draft changes to be incorporated in …
www.ey.com2 Global Tax Alert Detailed discussion Background The OECD MTC has been constantly reviewed and updated to address new tax treaty issues. Working Party No. 1 of the
Sec. 894: U.K. -U.S. Income Tax Treaty: Tax …
www.tax-charts.comNo Yes Was the pension paid by a non-governmental U.K. pension in a lump-sum? Likely use the U.S. definition of "lump-sum," which is a distribution of the entire
SIGNATORIES AND PARTIES TO THE MULTILATERAL …
www.oecd.org1. signatories and parties to the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting
Multilateral Instrument - OECD.org
www.oecd.orgMultilateral Instrument - Information Brochure 22 March 2018 2 1 The Multilateral Instrument A turning point in tax treaty history
Jurisdiction’s name Hong Kong, China Information …
www.oecd.orgSection V – Contact point for further information The Hong Kong Competent Authority Inland Revenue Department 36/F Revenue Tower 5 Gloucester Road Wanchai Hong Kong Attention: Tax Treaty Section
TAX CONVENTION WITH DENMARK GENERAL ... - IRS tax …
www.irs.govJan 01, 2001 · the Government of the Kingdom of Denmark signed at Washington on May 6, 1948. This proposed Convention generally follows the pattern of the U.S. Model Tax Treaty while incorporating some features of the OECD Model Tax Treaty and recent U.S. tax treaties 'with developed countries. The proposed Convention provides for maximum rates of tax to be ...
TAX CONVENTION WITH SOUTH AFRICA - IRS tax forms
www.irs.govJan 01, 1998 · Like other U.S. tax treaties, this Convention provides the standard anti-abuse rules for certain classes of investment income in Articles 10 and 11. The taxation of capital gains, described in Article 13 of the Convention, follows the pattern of the U.S. model tax treaty. It provides that gains from the sale of real property (including a
TAX CONVENTION WITH THE REPUBLIC OF INDIA GENERAL ...
www.irs.govJan 01, 1991 · The Convention would be the first tax treaty between the United States and India. In general, it follows the pattern of the United States model tax convention but differs in a number of respects to reflect India's status as a developing country. The Convention provides maximum rates of tax at source on payments of dividends, interest and
TAX CONVENTION WITH IRELAND GENERAL EFFECTIVE …
www.irs.govJan 01, 1998 · Fiscal Evasion with Respect to Taxes on Income signed at Dublin on September 13, 1949. The new Convention maintains many provisions of the existing convention, but it also provides certain additional benefits and updates the text to reflect current tax treaty policies.
TAX CONVENTION WITH THE REPUBLIC OF INDONESIA …
www.irs.govJan 01, 1990 · July 11, 1988. I also transmit for the information of the Senate the report of the Department of State with respect thereto. The Convention is the first tax treaty to be negotiated between the United States and
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