Explanation of Proposed Income Tax Treaty Between the United States and the Republic of Estonia: Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate, on October 13, 1999
U.S. Government Printing Office, Jan 1, 1999 - Double taxation - 56 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 enterprise entity establishment or fixed Estonian kroons fixed base foreign corporation foreign person foreign tax credit immovable real includes income derived income from immovable income tax treaties independent personal services interest international traffic investment investor items of income manent establishment ment OECD model payments payor permanent establishment proposed treaty contains Proposed treaty limitations proposed treaty provides purposes real estate reduced rates REIT dividends REMIC rental of ships Republic of Estonia resi respect royalties saving clause shareholders ships or aircraft similar source country tax subject to U.S. taxable Technical Explanation tion tonian 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