Explanation of proposed income tax treaty between the United States and the Republic of Latvia: scheduled for a hearing before the Committee on Foreign Relations, United States Senate, on October 13, 1999
What people are saying - Write a review
We haven't found any reviews in the usual places.
EXPLANATION OF PROPOSED TREATY
5 other sections not shown
Other editions - View all
30-percent withholding tax attributable beneficial owner business profits capital gains competent authority coun country of residence country tax deduction dends dividends paid double taxation enterprise entity establishment or fixed fixed base foreign corporation foreign person foreign tax credit immovable real includes income derived income from immovable income tax treaties independent personal services international traffic investment investor items of income Latvian lats ment OECD model payments payor percent permanent establishment proposed treaty contains Proposed treaty limitations proposed treaty provides purposes real estate reduced rates REIT dividends REMIC rental of ships resi respect royalties saving clause shareholders ships or aircraft similar source country taxation stateless person subject to tax subject to U.S. taxable Technical Explanation tion trade or business treaty benefits treaty's U.S. and OECD U.S. citizens U.S. corporation U.S. income tax U.S. internal law U.S. law U.S. model U.S. person U.S. real property U.S. tax treaties U.S. trade U.S.-source income