Explanation of Proposed Income Tax Treaty Between the United States and the Slovak Republic: Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate, on October 27, 1993
U.S. Government Printing Office, 1993 - Double taxation - 58 pages
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accordance activities addition agreement aircraft allow amount apply arising Article attributable avoid basis benefits branch profits tax business profits capital carried certain Code competent authority conduct coun country of residence covered deductions defined definition determining dividends dividends paid double taxation earned effectively connected enterprise entity establishment or fixed example exceed exchange exempt extent fixed base force foreign corporation foreign tax credit gains grant gross imposed income tax treaties individual interest investment limitation mean OECD model operation paid payments percent performance period permanent establishment permit present proposed treaty proposed treaty contains provisions real property received regard resi resident respect royalties rules saving clause securities shares ships similar situated Slovak Slovakia source country specific taxable term tion trade or business treaty country U.S. citizen U.S. income tax U.S. model treaty U.S. source U.S. tax United unless withholding tax