 | United States - 1939 - 780 pages
...not be construed to affect in any manner any exemption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. "(3) As used in this agreement: "(a) The term "permanent establishment" Includes branches,... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 946 pages
...be construed to restrict in any manner any exemption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. 12. The citizens of one of the contracting States residing within the other contracting... | |
 | United States - 1938 - 1912 pages
...not be construed to affect in any manner any exemption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. (3) As used in this Agreement : (a) The term "permanent establishment" includes brandies,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...not be construed to nffcct in any manner any exemption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. "(3) As used in this agreement: "(a) The term "permanent establishment" Includes branches,... | |
 | 1939 - 1030 pages
...not be construed to affect in any manner any exemption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. (3) As used in this agreement: (a) The term "permanent establishment" includes branches,... | |
 | 1940 - 1806 pages
...not be construed to affect In any manner any exemption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. (3) As used In this Agreement: (a) The term "permanent establishment" Includes branches,... | |
 | 1939 - 720 pages
...be construed to restrict in any manner any exemption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. 10. In the administration of the provisions of this Convention relating to exchange of... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...be construed to affect in any manner any exemption, deduction, credit, or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. (3) As used in this Agreement: (a) The term "permanent establishment" includes branches,... | |
 | United States - 1932 - 1236 pages
...not be construed to affect in any manner any exemption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. (3) As used in this Agreement: (a) The term "permanent establishment" includes branches,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...be construed to restrict in any manner any exemption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. 10. In the administration of the provisions of this Convention relating to exchange of... | |
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... (2) The provisions of the present Convention shall not be construed to restrict in any manner any exemption, deduction, credit or other allowance now or hereafter accorded by the laws of one of the contracting States in the determination of the tax... 
