 An enterprise of one of the contracting States is not subject to taxation by the other contracting State in respect of its industrial and commercial profits except in respect of such profits allocable in accordance with the Articles of this Convention...  Code of Federal Regulations: 1949-1984 - Page 3511970Full view - About this book
 | 1939 - 720 pages
...Sweden, to citizens and residents of the United States of America, and to Swedish or United States corporations and other entitles. ARTICLE II An enterprise...permanent establishment in the latter State. The income The Convention receiYwl the United States Senate advice and consent to ratification on August a, 1030.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...undertakings, shall be taxable only in the State in which such real property is situated. Article 3. An enterprise of one of the contracting States is not...to its permanent establishment in the latter State. No account shall be taken, in determining the tax in one of the contracting States, of the purchase... | |
 | United States - 1940 - 1188 pages
...their full powers found in good and due form, have agreed upon the following Articles: ARTICLE I An enterprise of one of the contracting States is not...profits except in respect of such profits allocable in accordance with the Articles of this Convention to its permanent establishment in the latter State.... | |
 | 1999 - 240 pages
...undertakings, shall be taxable only in the State in which such real property is situated. ARTICLE 3 An enterprise of one of the contracting States is not...to its permanent establishment in the latter State. No account shall be taken, in determining the tax in one of the contracting States, of the purchase... | |
 | 1999 - 220 pages
...undertakings, shall be taxable only in the State in which such real property is situated. ARTICLE 3 An enterprise of one of the contracting States is not...to its permanent establishment in the latter State. No account shall be taken, in determining the tax in one of the contracting States, of the purchase... | |
 | 1949 - 776 pages
...In which such real property is situated. ARTICLE 3 An enterprise of one of the contracting States U not subject to taxation by the other contracting State...to its permanent establishment in the latter State. No account shall be taken, in determining the tax in one of the contracting States of the purchase... | |
 | 1974 - 436 pages
...undertakings, shall be taxable only In the State in which euch real property Is situated. AKTICLK 3 An enterprise of one of the contracting States is not...industrial and commercial profits except in respect of •uch profits allocable to its permanent establishment In the latter State. No account shall be taken,... | |
 | United States. Internal Revenue Service - 1963 - 1436 pages
...Tax Convention between the United States and Canada, TD 5206, CB 1943, 526, provides as follows: An enterprise of one of the contracting States is not...profits except in respect of such profits allocable In accordance with the Articles of this Convention to its permanent establishment in the latter State.... | |
 | United States. Internal Revenue Service - 1954 - 1182 pages
...contracting State relating to the taxes which are the subject of the present convention. ARTICLE III (1) An enterprise of one of the contracting States Is not...profits allocable to its permanent establishment In such other State. (2) However, an enterprise of one of the contracting States is not subject to taxation... | |
 | United States. Internal Revenue Service - 1955 - 1158 pages
...instruments of ratification.1 The convention, as so modified and supplemented, reads as follows: ARTICLE I An enterprise of one of the contracting States is not...profits except in respect of such profits allocable in accordance with the articles of this convention to its permanent establishment in the latter State.... | |
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