 | Hans Jörg Geiser, Pamela Alleyne, Carroll Gajraj - 1976 - 298 pages
...respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to...mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1376 pages
...landed property apply: 4. Usufruct of immovable property; and 5. Rights to variable or fixed payments as consideration for the working of. or the right to...mineral deposits, sources and other natural resources. This article also applies to the immovable property held by an enterprise or used for the performance... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 24 pages
...property apply ; 4. Usufruct of immovable property; and 5. Rights to variable or fixed payments as consideration for the working of, or the right to...mineral deposits, sources and other natural resources. This article also applies to the immovable property held by an enterprise or used for the performance... | |
 | United States. Congress. Joint Committee on Taxation - 1981 - 34 pages
...on the productivity, use or disposition of the property. The term "royalties" does not include any payments in consideration for the working of, or the...mineral deposits, sources, and other natural resources. The reduced withholding tax rate does not apply where the recipient is an enterprise with a permanent... | |
 | United States. Congress. Joint Committee on Taxation - 1981 - 26 pages
...property apply; 4. Usufruct of immovable property ; and 5. Rights to variable or fixed payments as consideration for the working of, or the right to...mineral deposits, sources and other natural resources. Immovable property does not include ships, boats, and aircraft. This article also applies to the immovable... | |
 | 1983 - 52 pages
...respecting landed property apply, usufruct of real property and rights to variable or fixed payments as consideration for the working of, or the right to...mineral deposits, sources and other natural resources. Thus, income from real property will include royalties and other payments in respect of the exploitation... | |
 | 1987 - 948 pages
...landed property apply, usufruct of immovable property, and rights to variable or fixed payments as consideration for the working of, or the right to...mineral deposits, sources and other natural resources; ships, boats, and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph... | |
 | P. Drillien, Euye - 1984 - 892 pages
...respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to...mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. Article 6. Biens mobiliers appartenant... | |
 | 1990 - 84 pages
...landed property apply; usufruct of immovable property; and rights to variable or fixed payments as consideration for the working of, or the right to...mineral deposits, sources, and other natural resources. Thus, income from immovable property will include royalties and other payments in respect of the exploitation... | |
 | 1992 - 858 pages
...respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to...mineral deposits, sources and other natural resources. c) Ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1... | |
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The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights... 
