Explanation of proposed income tax treaty and proposed protocol between the United States and the Republic of Turkey: scheduled for a hearing before the Committee on Foreign Relations, United States Senate, on October 7, 1997
U.S. G.P.O., 1997 - Business & Economics - 56 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
30-percent withholding tax activities amount Article attributable business profits capital gains competent authority coun country of residence country tax dends dividends paid double taxation drilling rig effectively connected enterprise entity establishment or fixed exemption fixed base foreign corporation foreign persons foreign tax credit host country includes income derived income tax treaties independent personal services interest international traffic investor ment OECD model payments payor percent permanent establishment proposed treaty contains Proposed treaty limitations proposed treaty provides REIT dividends REMIC resi respect royalties saving clause shareholders shares or bonds ships and aircraft source country tax source country taxation subject to U.S. tax on dividends taxable taxes paid Technical Explanation tion trade or business treaty benefits treaty country treaty's Turkish tax 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. treaties U.S.-source income