British and Foreign State PapersH.M. Stationery Office, 1947 - Great Britain |
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Page 344
... establishment or otherwise ) shall not of itself constitute that subsidiary company a permanent establishment of its parent company . ( 2 ) Where under this Arrangement any income is exempt from tax in one of the territories if ( with ...
... establishment or otherwise ) shall not of itself constitute that subsidiary company a permanent establishment of its parent company . ( 2 ) Where under this Arrangement any income is exempt from tax in one of the territories if ( with ...
Page 366
... establishment in the other territory merely because it carries on business dealings in that other territory through a bona fide broker or general commission agent acting in the ordinary course of his business as such . The fact that an ...
... establishment in the other territory merely because it carries on business dealings in that other territory through a bona fide broker or general commission agent acting in the ordinary course of his business as such . The fact that an ...
Page 605
... establishment or otherwise ) shall not of itself constitute that subsidiary company a permanent establishment of its parent company . ( 2 ) Where under this Arrangement any income is exempt from tax in one of the territories if ( with ...
... establishment or otherwise ) shall not of itself constitute that subsidiary company a permanent establishment of its parent company . ( 2 ) Where under this Arrangement any income is exempt from tax in one of the territories if ( with ...
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Common terms and phrases
accordance Aden Colony aforesaid agreed aircraft amended amount Annex apply appointed day arrangements ARTICLE Assembly assessment authorised authorities Bank of England behalf British Burma chargeable accounting period Contracting Governments Contracting Party Court Crown deemed dividend Dominions duty effect enactment enterprise excess profits tax exempt Farm Finance Act Gold Coast gold per kilo Governor hereby hereinafter High Commission income tax increased by 60 Letters Patent Majesty's Government Malta Member ment Netherlands nineteen hundred Northern Ireland Northern Rhodesia officer operation Order in Council oui oui paid paragraph Parliament payment permanent establishment person present Agreement Principal Order Privy Council proceedings profits tax provisions purposes reference regulations relation Reserve reserved matter resident respect revoked Rules and Orders Secretary specified Statutory Rules sterling area sub-section thence it follows thence it passes thereof trade or business Treasury Treaty Series United Kingdom tax Valuation Vict words