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" ... (2) The provisions of the present Convention shall not be construed to restrict in any manner any exemption, deduction, credit or other allowance now or hereafter accorded by the laws of one of the contracting States in the determination of the tax... "
The Code of Federal Regulations of the United States of America - Page 156
1999
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Treaties, Conventions, International Acts, Protocols, and Agreements Between ...

United States - 1938 - 1912 pages
...income specified in said articles; (2) The provisions of this Agreement shall not be construed to affect in any manner any exemption, deduction, credit or...•determination of the tax imposed by such State. (3) As used in this Agreement : (a) The term "permanent establishment" includes branches, mines and oil...
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Legislative Calendar, Volume 56, Part 2

United States. Congress. Senate. Committee on Finance - 1942 - 946 pages
...Convention shall not be deemed to include an office used solely for the purchase of merchandise. 1 1 . The provisions of the present Convention shall not...the determination of the tax imposed by such State. 12. The citizens of one of the contracting States residing within the other contracting State shall...
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...specified In said articles; "(2) The provisions of this agreement shall not be construed to affect in any manner any exemption, deduction, credit or...determination of the tax imposed by such State. "(3) As used in this agreement: "(a) The term "permanent establishment" Includes branches, mines and oil...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...specified In said articles; "(2) The provisions of this agreement shall not be construed to nffcct in any manner any exemption, deduction, credit or...determination of the tax imposed by such State. "(3) As used in this agreement: "(a) The term "permanent establishment" Includes branches, mines and oil...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...income specified in said articles; (2) The provisions of this agreement shall not be construed to affect in any manner any exemption, deduction, credit or...determination of the tax imposed by such State. (3) As used in this agreement: (a) The term "permanent establishment" includes branches, mines and oil...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...income specified in said articles; (2) The provisions of this Agreement shall not be construed to affect 0 As used In this Agreement: (a) The term "permanent establishment" Includes branches, mines and oil...
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Comparative Law Series, Volume 2

1939 - 720 pages
...the contracting States the right to subject to taxation its own diplomatic and consular officers. 9. The provisions of the present Convention shall not...the determination of the tax imposed by such State. 10. In the administration of the provisions of this Convention relating to exchange of information,...
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Inter-American Bank: Hearings Before a Subcommittee of the Committee on ...

United States. Congress. Senate. Committee on Foreign Relations - 1941 - 78 pages
...exempt and immune from any customs duties or imposts or other taxation. The provisions of this paragraph shall not be construed to restrict in any manner any...credit, or other allowance accorded by the laws of any of the High Contracting Parties in the determination of a tax imposed by such Party. D. The Bank,...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 35

United States. Internal Revenue Service - 1941 - 664 pages
...the contracting States the right to subject to taxation its own diplomatic and consular officers. 9. The provisions of the present Convention shall not...the determination of the tax imposed by such State. 10. In the administration of the provisions of this Convention relating to exchange of information,...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 34

United States. Internal Revenue Service - 1939 - 636 pages
...income specified in said articles; (2) The provisions of this Agreement shall not be construed to affect in any manner any exemption, deduction, credit, or...determination of the tax imposed by such State. (3) As used in this Agreement: (a) The term "permanent establishment" includes branches, mines, and oil...
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