| United States. Internal Revenue Service - 1968 - 1034 pages
...State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, (b) The remuneration Is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) The remuneration Is not borne by a permanent establishment which the employer... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 724 pages
...for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and b) the remuneration is paid by, or on behalf of an employer who is not a resident of the other State, and c) the remuneration Is not deducted from the profits of a permanent establishment... | |
| United States. Internal Revenue Service - 1971 - 816 pages
...for a period or periods not exceeding in the aggregate 1 83 days in the fiscal year concerned, (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment which the employer... | |
| United States. Internal Revenue Service - 1977
...a period or periods in the aggregate less than 183 days during the taxable year concerned, and (b) The remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State, and (c) The remuneration is not borne by a permanent establishment which the... | |
| United States. Congress. Senate. Committee on Foreign Relations - 1975 - 16 pages
...met : (1) the individual is present in the source country for less than 183 days during the taxable year; (2) the remuneration is paid by. or on behalf of, an employer who is not a resilient of the source country; and Í3) the remuneration is not borne Ъу a permanent establishment... | |
| Hans Jörg Geiser, Pamela Alleyne, Carroll Gajraj - 1976 - 298 pages
...Schedule 2 State for a period or periods not exceeding in the aggregate 183 days in the tax year; and (b) the remuneration is paid by or on behalf of an employer who is not a resident of the Schedule 2 State ; and (c) the remuneration is not deducted from the profits of a permanent establishment... | |
| United States. Congress. Senate. Committee on Foreign Relations - 1977 - 520 pages
...State for a period or periods aggregating less than 183 days in the taxable year; (b) the employee's remuneration is paid by or on behalf of an employer who is not a resident of that other Contracting State; and (ft) the remuneration is not borne as such by a permanent establishment... | |
| United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 pages
...conditions are met: the recipient is present in that State for not more than l83 days in the taxable year; the remuneration is paid by or on behalf of an employer who is not a resident of that State; and the remuneration is not borne by a permanent establishment or a fixed base of the employer... | |
| 1987 - 948 pages
...for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; (c) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (d) such remuneration is not borne by a permanent establishment or regular base which... | |
| 1992 - 858 pages
...other State for a period or periods not exceeding in the aggregate 183 days in any 12 month period; (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a permanent establishment or a fixed base which... | |
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