British and Foreign State PapersH.M. Stationery Office, 1947 - Great Britain |
From inside the book
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Page 358
... territories shall be attributed to a permanent establishment situated in the other territory by reason of the mere purchase of the goods or merchandise within that other territory . 4. Where- ( a ) an enterprise of one of the territories ...
... territories shall be attributed to a permanent establishment situated in the other territory by reason of the mere purchase of the goods or merchandise within that other territory . 4. Where- ( a ) an enterprise of one of the territories ...
Page 367
... territories derives from operating ships or aircraft shall be exempt from tax in the other territory . 6 .— ( 1 ) Dividends paid by a company resident in one of the territories to a resident of the other territory who is subject to tax ...
... territories derives from operating ships or aircraft shall be exempt from tax in the other territory . 6 .— ( 1 ) Dividends paid by a company resident in one of the territories to a resident of the other territory who is subject to tax ...
Page 381
... territories shall be attributed to a permanent establishment situated in the other territory by reason of the mere purchase of the goods or merchandise within that other territory . 4. Where- ( a ) an enterprise of one of the territories ...
... territories shall be attributed to a permanent establishment situated in the other territory by reason of the mere purchase of the goods or merchandise within that other territory . 4. Where- ( a ) an enterprise of one of the territories ...
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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