Explanation of proposed income tax treaty between the United States and the Republic of Lithuania: scheduled for a hearing before the Committee on Foreign Relations, United States Senate, on October 13, 1999
U.S. Government Printing Office, 1999 - Business & Economics - 57 pages
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OVERVIEW OF U S TAXATION OF INTERNATIONAL TRADE AND INVESTMENT AND U S TAX TREATIES
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30-percent withholding tax attributable beneficial owner business profits capital gains competent authority coun country of residence deduction dends dividends paid double taxation effectively connected enterprise entity establishment or fixed fixed base foreign corporation foreign person foreign tax credit green card immovable real includes income derived income from immovable income tax treaties independent personal services interest international traffic investment investor items of income Lithuanian litas manent establishment ment OECD model payments payor percent permanent establishment proposed treaty contains Proposed treaty limitations proposed treaty provides purposes REIT dividends REMIC rental of ships resi residents of Lithuania respect royalties saving clause shareholders ships or aircraft similar source country tax subject to tax subject to U.S. taxable Technical Explanation tion trade or business treaty benefits treaty's U.S. and OECD U.S. citizen 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