 | United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 pages
...GENERAL RULES OF TAXATION Paragraph (2) contains the customary rule that the Convention will not restrict in any manner any exclusion, exemption, deduction,...allowance now or hereafter accorded by the laws of a Contracting State in the determination of a tax imposed by it, or by any other agreement between the... | |
 | 1987 - 948 pages
...persons who are residents of one or both of the Contracting States. 2. The Convention shall not restrict in any manner any exclusion, exemption, deduction,...credit or other allowance now or hereafter accorded (a) by the laws of either Contracting State; or (b) by any other agreement between the Contracting... | |
 | 1988 - 34 pages
...the proposed protocol) provides that the provisions of the treaty shall not be construed to restrict in any manner any exclusion, exemption, deduction,...allowance now or hereafter accorded by the laws of one of the parties in the determination of its tax. Thus residents of the United States are entitled... | |
 | 1992 - 858 pages
...Contracting States, except as otherwise provided in the Convention. 2. The Convention shall not restrict in any manner any exclusion, exemption, deduction,...credit, or other allowance now or hereafter accorded: (a) by the laws of either Contracting State; or (b) by any other agreement between the Contracting... | |
 | United Nations Staff - 2002 - 564 pages
...Article 28 Miscellaneous Rules 1 . The provisions of this Agreement shall not be construed to restrict in any manner any exclusion, exemption, deduction,...allowance now or hereafter accorded by the laws of a Contracting State in the determination of the tax imposed by that State. 2. The competent authorities... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1977 - 522 pages
...the provisions of special agreements. Paragraph (2) provides that the Convention will not restrict in any manner any exclusion, exemption, deduction,...allowance now or hereafter accorded by the laws of a Contracting State. This rule reflects the principle that a Convention should not increase the tax burden... | |
 | 2001 - 596 pages
...determine the source of income. (2) The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction,...credit, or other allowance now or hereafter accorded: (a) By the laws of a Contracting State in the determination of the tax imposed by that Contracting... | |
 | 1973 - 444 pages
...officers. (2) The provisions of the present Conventlon 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 imposed by such State. (3) Should any... | |
 | 1960 - 534 pages
...XX The provisions of this Convention shall not — (a) Be construed as restricting 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 payable to that State; or • * • •... | |
 | 1970 - 442 pages
...officers. (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 imposed by such State. (3) The citizens... | |
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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 imposed by such State, or by any other... 
