 interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular income from government securities and income...  United States Congressional Serial Set - Page 81987Full view - About this book
 | 1999 - 220 pages
...this paragraph, the term "interest" means income from Government securities, bonds, or debentures, whether or not secured by mortgage and whether or not carrying a right to participate in profits, and debt-claims of every kind as well as all other income assimilated to income from money... | |
 | 1980 - 476 pages
...term "interest" as used in this article means Income from Government securities, bonds, or debentures, whether or not secured by mortgage and whether or not carrying a right to participate in profits, and debt-claims of every kind as well as all other Income assimilated to income from money... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...term "interest" as used In this Article means income from Government securities, bonds, or debentures, whether or not secured by mortgage and whether or not carrying a right to participate In profits, and debt-claims of every kind as well as all other income assimilated to income from money... | |
 | United States. Internal Revenue Service - 1971 - 816 pages
...term "interest" as used in this Article means income from Government securities, bonds, or debentures, whether or not secured by mortgage and whether or not carrying a right to participate in profits, and debt-claims of every kind as well as all other income assimilated to income from money... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1977 - 520 pages
...may be. 361 Paragraph (7) defines interest for purposes of the Convention as income from debt-claims of every kind, whether or not secured by mortgage,...carrying a right to participate in the debtor's profits. In particular, the term "interest" includes income from government securities and income from bonds... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 pages
..."interest" for purposes of the Convention as income from bonds. Government securities, or debentures, whether or not secured by mortgage and whether or not carrying a right to participate in profits, and debt-claims of every kind, as well as all other income which, under the taxation law of... | |
 | 1993 - 148 pages
...participate in the debtor's profits. In particular, it includes income from government securities and from bonds or debentures, including premiums or prizes...attaching to such securities, bonds, or debentures. The treaty also defines interest to include an excess inclusion with respect to a REMIC, and other... | |
 | 1995 - 76 pages
...limits on source country taxation of dividends. The US model defines interest as income from debt-claims of every kind, whether or not secured by mortgage,...whether or not carrying a right to participate in the debtors profits. More recently signed treaties may or may not signal a change in the preferred US negotiating... | |
 | 1996 - 18 pages
...securities, notes, or other evidences of indebtedness, whether or not secured by a mortgage or other security and whether or not carrying a right to participate in the debtor's profits. The term also includes income from debt claims of every kind, as well as all other income that is assimilated... | |
 | 1997 - 80 pages
...interest and source rules The proposed treaty defines interest generally as income from debt claims of every kind, whether or not secured by mortgage,...carrying a right to participate in the debtor's profits (unless described in the dividends article (Article 10)). In particular, it includes income from government... | |
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