Proposed Income Taxe Convention Between the United States and Romania: Prepared for the Use of ... by the Staff of the Joint Committee on Internal Revenue Taxation, November 4, 1975
1975 - 11 pages
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addition Article benefits business profits capital gains citizens or residents continental shelf convention also provides coun country is exempt country unless cultural royalties dividends double taxation employee exempt from tax exploitation of natural exploration and exploitation foreign tax credit gains derived gross amount host country income arising income derived Income from real income tax conventions income tax treaties income taxes imposed independent personal services individual industrial royalties Internal Revenue Code international traffic mixed companies natural resources Nondiscrimination operation in international percent permanent establishment property or rights proposed convention contains proposed convention provides rate of tax real property recent U.S. income recent U.S. tax related person Romania Romanian taxes royalties derived sale or exchange Shipping and air ships or aircraft social security payments source country specific arrangement taxable third countries tion provision tional traffic of ships Trinidad and Tobago U.S. income tax U.S. tax treaties United unless the recipient vention