 | 2001 - 228 pages
...derived from sources within such State by a resident, corporation or other entity of the other State, if the recipient has no permanent establishment in...shall be exempt from tax by such former State. ARTICLE Vin Royalties and other amounts derived as consideration for the right to use copyrights, patents,... | |
 | 1990 - 214 pages
...tax imposed by one of the contracting States upon dividends derived from sources within such State by a resident or corporation or other entity of the...having a permanent establishment in the former State shell not exceed 15 percent: Provided, however, that this paragraph shall have no application to Swiss... | |
 | 1980 - 476 pages
...been arranged or is maintained primarily with the intention of securing such reduced rate. ARTICLE VII Interest on bonds, securities, notes, debentures,...Indebtedness derived from sources within one of the con§521.104 annuities, and reduction in the rate of tax from 30 percent to 15 percent in the case... | |
 | 1999 - 240 pages
...the following new articles: "ARTICLE 6A Dividends and interest derived, on or after January 1, 1952, from sources within one of the contracting States...resident or corporation or other entity of the other State, not having a permanent establishment in the former State shall be subject to tax by such former... | |
 | 1968 - 416 pages
...the following new articles: "Article 6A Dividends and Interest derived, on or after January 1, 1952, from sources within one of the contracting States...resident or corporation or other entity of the other State, not having a permanent establishment in the former State shall be subject to tax by such former... | |
 | United States. Internal Revenue Service - 1955 - 1158 pages
...supplementary cuuvenliuu signed Ju.ie 12, 1000. of rents or royalties in respect of motion picture films) derived from sources within one of the contracting...or other entity of the other contracting State not engaged in trade or business In the former State through a permanent establishment shall be exempt... | |
 | Great Britain. Foreign Office, Great Britain. Foreign and Commonwealth Office - 1958 - 1048 pages
...exchanges of notes dated 26th November, 1924. 23rd January, 1925. and 24th March, 1925(2). ARTICLE 6 Interest on bonds, securities, notes, debentures,...establishment in the former State shall be exempt from taxation in such former State. (ARTICLE 7 Royalties and other amounts derived, as consideration for... | |
 | United States. Tax Court - 1961 - 1220 pages
...tax Imposed by one of the contracting States upon dividends derived from sources within such State by a resident or corporation or other entity of the...permanent establishment In the former State shall not exceed 15 percent : • * • AETICLB VII (1) The rate of tax Imposed by one of the contracting... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1516 pages
...Indebtedness (Including mortgages or bonds secured by real property) received from sources within such State by a resident or corporation or other entity of the...permanent establishment In the former State shall not exceed 15 percent. ARTICLE VII The rate of tax Imposed by one of the contracting States on royalties... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1528 pages
...musical, or artistic work (but not inclusive of rents or royalties in respect of motion picture films) derived from sources within one of the contracting...or other entity of the other contracting State not engaged in trade or business in the former State through a permanent establishment shall be exempt... | |
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Interest on bonds, securities, notes, debentures, or on any other form of indebtedness derived from sources within one of the contracting States by a resident or corporation or other entity of the other contracting State not having a permanent establishment... 
