British and Foreign State Papers |
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Page 197
In sub - paragraph ( 3 ) of paragraph 7 of the said Part 1 ( which provides that tax which can be allowed as a credit neither against income tax nor against the profits shall be allowed as a deduction in computing the amount of the ...
In sub - paragraph ( 3 ) of paragraph 7 of the said Part 1 ( which provides that tax which can be allowed as a credit neither against income tax nor against the profits shall be allowed as a deduction in computing the amount of the ...
Page 360
or ( iii ) profits not so arising or attributable by reference to which income tax is , or but for the present Agreement would be , chargeable for any year of assessment beginning on after 6th April , 1950 ; ( b ) In Ceylon : as ...
or ( iii ) profits not so arising or attributable by reference to which income tax is , or but for the present Agreement would be , chargeable for any year of assessment beginning on after 6th April , 1950 ; ( b ) In Ceylon : as ...
Page 509
and in either case , conditions are made or imposed between the two enterprises , in their commercial or financial relations , which differ from those which would be made between independent enterprises , then any profits which would ...
and in either case , conditions are made or imposed between the two enterprises , in their commercial or financial relations , which differ from those which would be made between independent enterprises , then any profits which would ...
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