Explanation of Proposed Income Tax Treaty Between the United States and the Republic of Austria: Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate, on October 7, 1997
U.S. Government Printing Office, Jan 1, 1997 - Double taxation - 69 pages
What people are saying - Write a review
We haven't found any reviews in the usual places.
OVERVIEW OF U S TAXATION OF INTERNATIONAL TRADE AND INVESTMENT AND U S TAX TREATIES
24 other sections not shown
Other editions - View all
alternative minimum tax attributable Austrian company Austrian resident Austrian tax beneﬁcially branch proﬁts tax business proﬁts capital gains Code competent authority country of residence deﬁned deﬁnition dividends paid double taxation effectively connected enterprise entity establishment or ﬁxed exchange of information exemption ﬁrst ﬁxed base foreign corporation foreign tax credit income derived income tax treaties independent personal services interest nonresident alien OECD Commentary OECD model payments percent permanent establishment posed treaty present treaty proposed treaty contains proposed treaty provides provisions qualiﬁed REIT dividends REMIC resi residence country respect royalties saving clause shareholders sleeping partnership source country tax special rule speciﬁed subject to U.S. taxable third-country tion trade or business treaty beneﬁts treaty country resident U.S. and OECD U.S. citizen U.S. corporation U.S. income tax U.S. internal law U.S. model U.S. person U.S. real property U.S. resident U.S. tax treaties U.S. trade U.S. treaties U.S.-source Understanding provides United withholding tax