 | United States. Congress. Senate. Committee on Finance - 1942 - 946 pages
...evade the tax. ARTICLE XV In accordance with the provisions of Section 8 of the Income War Tax Act as in effect on the day of the entry into force of...taxpayer is a corporation or other entity, with the State hi which it was created or organized. If the claim should be deemed worthy of consideration, the competent... | |
 | 1939 - 720 pages
...practice. In such case it shall Inform, as soon as possible, the State making the application. ARTICLE XX Where a taxpayer shows proof that the action of the...claim with the State of which he Is a citizen or, If he Is not a citizen of either of the contracting States, with the State of which he Is a resident,... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...practice. In such case it shall inform, as soon as possible, the State making the application. Article XX Where a taxpayer shows proof that the action of the...claim with the State of which he is a citizen or, if he is not a citizen of either of the contracting States, with the State of which he is a resident,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...it shall inform, as soon as possible, the State making the application. Article 25. Any taxpayer who shows proof that the action of the revenue authorities...the taxes to which the present Convention relates, shall be entitled to lodge a claim with the State of which he is a citizen or, if the taxpayer is a... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1947 - 204 pages
...of the Contracting States may settle the question by mutual agreement. ARTICLE) 14 Any taxpayer who shows proof that the action of the revenue authorities...double taxation in his case in respect of any of the taxss to which the present Convention, or the present Convention, or the Convention of July 25, 1939,... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1947 - 202 pages
...of the Contracting States may settle the question by mutual agreement. ARTICLE 14 Any taxpayer who shows proof that the action of the revenue authorities...double taxation in his case in respect of any of the taxss to which the present Convention, or the present Convention, or the Convention of July 25, 1939,... | |
 | United States. Tax Court - 1949 - 1416 pages
...accordance with •ARTICLE XV. In accordance with the provisions of section 8 of the Income War Tax Act as In effect on the day of the entry Into force of...the taxes to which the present convention relates, be shall be entitled to lodge a claim with the State of which he is a citizen or resident or, If the... | |
 | 1999 - 220 pages
...involve violation of a trade, business, industrial or professional secret or trade process. ARTICLE XX Where a taxpayer shows proof that the action of the...claim with the State of which he is a citizen or, if he is not a citizen of either of the contracting States, with the State of which he is a resident,... | |
 | 1998 - 212 pages
...it shall inform, as soon as possible, the State making the application. ARTICLE 25 Any taxpayer who shows proof that the action of the revenue authorities...the taxes to which the present Convention relates, shall be entitled to lodge a claim with the State of which he is a citizen or, if the taxpayer is a... | |
 | United States. Internal Revenue Service - 1954 - 1182 pages
...Union of South Africa, be exempt from the taxes imposed by the United States of America. ARTICLE XIII Where a taxpayer shows proof that the action of the...in his case in respect of any of the taxes to which this convention relates, he shall be entitled to lodge a claim with the State of which he is a citizen... | |
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Where a taxpayer shows proof that the action of the revenue authorities of the contracting States has resulted In double taxation In his case in respect of any of the taxes to which the present Convention relates, he shall be entitled to lodge a claim... 
