Congressional Serial SetU.S. Government Printing Office, 1992 |
Din interiorul cărții
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Pagina 15
... trade or business . ( However , this active trade or business test generally does not apply with respect to a business of making or managing invest- ments , so benefits can be denied with respect to such a business re- gardless of how ...
... trade or business . ( However , this active trade or business test generally does not apply with respect to a business of making or managing invest- ments , so benefits can be denied with respect to such a business re- gardless of how ...
Pagina 19
... trade or business . A company is a resident of the United States if it is organized in the United States . Under the standards for determining residence provided under U.S. law , an individual who spends substantial time in the United ...
... trade or business . A company is a resident of the United States if it is organized in the United States . Under the standards for determining residence provided under U.S. law , an individual who spends substantial time in the United ...
Pagina 22
... business . ARTICLE 6. INCOME FROM REAL PROPERTY The proposed treaty provides that income from real property , in ... trade or business within the United States . The regular individual or corporate tax rates apply to income ( from any ...
... business . ARTICLE 6. INCOME FROM REAL PROPERTY The proposed treaty provides that income from real property , in ... trade or business within the United States . The regular individual or corporate tax rates apply to income ( from any ...
Pagina 23
business in the United States is treated as effectively connected with the conduct of a trade or business in the United States ( thus , it is said to be taxed as if it were business income under a limited " force of attraction " rule ) ...
business in the United States is treated as effectively connected with the conduct of a trade or business in the United States ( thus , it is said to be taxed as if it were business income under a limited " force of attraction " rule ) ...
Pagina 24
... business through a permanent es- tablishment situated in the other country , and only to the extent that the profits ... trade or business before a country can tax business profits , and by substituting an " attributa- ble to " standard ...
... business through a permanent es- tablishment situated in the other country , and only to the extent that the profits ... trade or business before a country can tax business profits , and by substituting an " attributa- ble to " standard ...
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Alte ediții - Afișează-le pe toate
Congressional Serial Set, Ediția 4049 United States. Congress. Senate. Committee on Foreign Relations Vizualizare completă - 1901 |
Termeni și expresii frecvente
activities administrative agreement airline amended apply Article business profits carrier Code Committee competent authorities constitutional coun country of residence Designated Personnel dividends dividends paid double taxation effectively connected enterprise establishment or fixed excise tax exemption Finland Finnish fixed base foreign corporation foreign persons foreign tax credit gains German Democratic Republic Government hydrodynamic yield measurement imposed income tax treaties individual Indonesia interest Judge Souter kilotons liability limit ment Montreal Protocols nominee nonresident alien nuclear weapons paragraph payments percent permanent establishment PNET posed treaty present treaty proposed protocol proposed treaty contains proposed treaty provides purposes ratification real property Republic of Germany respect royalties saving clause source country Soviet specific taxable Testing Party tion torture trade or business treaty benefits treaty country Tunisia U.S. citizens U.S. income tax U.S. law U.S. model treaty U.S. person U.S. resident U.S. trade United Verifying Party Warsaw Convention withholding tax
Pasaje populare
Pagina 7 - torture" as follows: * * * any act by which severe pain or suffering, whether physical or mental, is intentionally inflicted on a person * * * when such pain or suffering is inflicted by or at the instigation of or with the consent or acquiescence of a public official or other person acting in an official capacity.
Pagina 4 - torture" is: any act by which severe pain or suffering, whether physical or mental, is intentionally inflicted on a person * * * when such pain or suffering is inflicted by or at the instigation of or with the consent or acquiescence of a public official or other person acting in an official capacity.
Pagina 4 - when such pain or suffering is inflicted by or at the instigation of or with the consent or acquiescence of a public official or other person acting in an official capacity. It does not include pain or suffering arising only from, inherent in or incidental to lawful sanctions. The
Pagina 7 - person * * * when such pain or suffering is inflicted by or at the instigation of or with the consent or acquiescence of a public official or other person acting in an official capacity. It does not include pain or suffering arising only from, inherent in, or incidental to lawful sanctions. 2.
Pagina 39 - Resolved, (two-thirds of the Senators present concurring therein), That the Senate advise and consent to ratification of the Treaty between the United States of America and the Republic of Poland Concerning Business and Economic Relations with Protocol and Four Related Exchanges of Letters, signed March 21, 1990, at Washington
Pagina 31 - 1. In the carriage of passengers and baggage the carrier shall not be liable for damage occasioned by delay if he proves that he and his servants and agents have taken all necessary measures to avoid the damage or that it was impossible for them to take such measures.
Pagina 30 - injury of a passenger upon condition only that the event which caused the death or injury took place on board the aircraft or in the course of any of the operations of embarking or disembarking. However, the carrier is not liable if the death or injury resulted solely from the state, of health of the passenger.
Pagina 31 - the case of damage occasioned by delay in the carriage of cargo, the carrier shall not be liable if he proves that he and his servants and agents have taken all necessary measures to avoid the damage or that it was impossible for them to take such measures.
Pagina 14 - The United States understands the phrase, 'where there are substantial grounds for believing that he would be in danger of being subjected to torture,' as used in Article 3 of the Convention, to mean 'if it is more likely than not that he would be tortured.
Pagina 3 - the use of any domestic law which permits the distribution, apportionment, or allocation of income, deductions, credits, or allowances between persons, whether or not residents of one of the treaty countries, owned or controlled directly or indirectly by the same interests, •where necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such persons. It is understood