 | United States. Congress. Senate. Committee on Finance - 1942 - 946 pages
...event that profits are diverted from a United States enterprise to a Canadian enterprise. ARTICLE V Income which an enterprise of one of the contracting...ships or aircraft registered in that State shall be °*ft exempt from taxation in the other contracting State. The present Convention will not be deemed... | |
 | 1939 - 720 pages
...such case consequent rectifications may be made in the accounts of the former enterprise. AITICLB IT Income which an enterprise of one of the contracting...operation of ships or aircraft registered In that State Is taxable only in the State in which registered. Income derived by such an enterprise from the operation... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...such case consequent rectifications may be made in the accounts of the former enterprise. Article IV Income which an enterprise of one of the contracting...operation of ships or aircraft registered in that State is taxable only in the State in which registered. Income derived by such an enterprise from the operation... | |
 | United States - 1940 - 1188 pages
...event that profits are diverted from a United States enterprise to a Canadian enterprise. ARTICLE V Income which an enterprise of one of the contracting...exempt from taxation in the other contracting State. The present Convention will not be deemed to affect the exchange of notes between the United States... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...such case consequent rectifications may be made in the accounts of the former enterprise. Article IV Income which an enterprise of one of the contracting...operation of ships or aircraft registered in that State is taxable only in the State in which registered. Income derived by such an enterprise from the operation... | |
 | 1998 - 212 pages
...context otherwise requires, have the meaning which such term has under its own tax laws. ARTICLE m (1) An enterprise of one of the contracting States...providing for relief from double income taxation on 26 CFR Ch. i (4-1-98 Edition) shipping profits, effected by exchanges of notes dated May 22, August... | |
 | 1980 - 476 pages
...States may lay down rules by agreement for the apportionment of Industrial and commercial profits. ARTICLE IV Where an Enterprise of one of the contracting...States derives from the operation of ships or aircraft shall be exempt from taxation in the other contracting State. (2) The provisions of this Article shall... | |
 | 1968 - 416 pages
...Imposes on the latter. In their commercial or financial relations, conditions different from those whlcti would be made with an Independent enterprise, any...States derives from the operation of ships or aircraft shall be exempt from taxation In the other contracting State. (2) The provisions of this Article shall... | |
 | 1974 - 436 pages
...event that profits are diverted from a United States enterprise to a Canadian enterprise. ARTICLE V Income which an enterprise of one of the contracting...exempt from taxation In the other contracting State. The present Convention will not be deemed to affect the exchange of notes between the United States... | |
 | 1954 - 1486 pages
...enterprise to a Canadian enterprise. ARTICLE V Income which an enterprise of one of the contracting 8tates derives from the operation of ships or aircraft registered...exempt from taxation in the other contractIng State. The present Convention will not be deemed to affect the exchange of notes between the United States... | |
| |
Income which an enterprise of one of the contracting States derives from the operation of ships or aircraft registered in that State shall be exempt from taxation in the other contracting State. 
