Investment in Australia: Basic Information for United States Businessmen

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U.S. Department of Commerce, Bureau of Foreign Commerce, 1956 - 126 pages
 

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Page 30 - ... consolidate and divide all or any of its share capital into shares of larger amount than its existing shares...
Page 105 - XIII (1) Subject to section 131 of the United States Internal Revenue Code as in effect on the first day of January, 1945, United Kingdom tax shall be allowed as a credit against United States tax.
Page 105 - Kingdom if (i) such alien is present in the United States for a period or periods not exceeding 183 days during the taxable year...
Page 105 - VII (1) The amount of Australian tax on dividends paid by a company which is a resident of Australia to a United States resident who is liable for United States tax thereon and is not engaged In trade or business in Australia through a permanent establishment in Australia shall not exceed 15 per centum of the dividend.
Page 103 - enterprise of one of the Contracting States" and "enterprise of the other Contracting State...
Page 103 - Japan, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have appointed for that purpose as their respective Plenipotentiaries: The Government of the United States of America: Mr.
Page 105 - The rate of United States tax on dividends derived from sources within the United States by an Australian resident who is liable for Australian tax thereon and is not engaged in trade or business in the United States through a permanent establishment in the United States shall not exceed 15 per centum.
Page 47 - I cannot think of any other standard appropriate than the normal needs of the average employee, regarded as a human being living in a civilized community.
Page 103 - resident of one of the contracting States" and "resident of the other contracting State...

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