Legislative History of United States Tax Conventions

84th Congress aforesaid African convention agreement America apply article XIV Artikel avoidance of double capital CHAIRMAN Committee on Foreign Cong Congress contracting deemed derived from sources dividends double taxation effect enterprise entity estate tax evasion with respect Executive exempt from tax exempt from United fiscal evasion foreign countries Foreign Relations foreign tax credit Government income from sources income tax conventions income-tax India instruments of ratification interest Internal Revenue Code investment Japan Japanese June 13 ment Netherlands Antilles nonresident Norway paid Pakistan tax paragraph pending conventions percent permanent establishment present Convention prevention of fiscal profits reduced reservation resident or corporation respect to taxes royalties sess session signed at Washington South Africa Staat STAM staterna SURREY Sweden Swiss Switzerland tax imposed tax laws tax treaties tax-sparing taxable years beginning taxes on income taxpayer territory TIAS tion trade or business Treasury United Kingdom United States corporation United States tax vention Verdragsluitende Verenigde Staten Zealand