Explanation of proposed income tax treaty between the United States and Sweden: scheduled for a hearing before the Committee on Foreign Relations, United States Senate, on May 25, 1995
U.S. Government Printing Office, 1995 - Business & Economics - 22 pages
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agreement anti-treaty-shopping provision apply branch profits tax charitable organization Committee competent authorities Cong contains the standard coun country Article country of residence dends divi dividends double taxation effectively connected enterprise enters into force foreign corporation foreign source income foreign tax credit GATS income earned income tax treaty interest paid Internal Revenue Code international traffic nonresident alien individuals obtain treaty benefits OECD model treaty passive income percent permanent establishment premiums paid present treaty proposed treaty contains proposed treaty provides real property REMIC resi rules Scandinavian Airlines System section 482 Sweden Swedish insurers tax trea taxing jurisdiction third-country investors tion Trade in Services trade or business Transfer Pricing Treasury Department treaty also provides Treaty Doc treaty partners U.S. citizens U.S. corporation U.S. excise tax U.S. income tax U.S. model treaty U.S. person U.S. real U.S. residents U.S. source income U.S. tax treaties U.S. trade U.S. Treasury Department unlike the present waiver withholding tax