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" ... which imposes taxes substantially similar in character to those which are the subject of the present Convention. "
Double Taxation Conventions: Hearing Before the Committee on Foreign ... - Page 18
by United States. Congress. Senate. Committee on Foreign Relations - 1958 - 53 pages
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Legislative Calendar, Volume 60, Part 2

United States. Congress. Senate. Committee on Finance - United States - 1946 - 910 pages
...territories, protectorates, or territories in respect of which it exercises a mandate, which impose taxes substantially similar in character to those which are the subject of the present Convention. The present Convention shall apply to the territory or territories named in...
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Conventions with Great Britain and Northern Ireland Respecting Income and ...

United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...territories, protectorates, or territories in respect of which it exercises a mandate, which impose taxes substantially similar in character to those which are the subject of the present Convention. The present Convention shall apply to the territory or territories named in...
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Income and Estate Tax Conventions

United States. Congress. Senate. Committee on Foreign Relations - Double taxation - 1945 - 138 pages
...territories, protectorates, or territories in respect of which it exercises a mandate, which impose taxes substantially similar in character to those which are the subject of the present Convention. The present Convention shall apply to the territory or territories named in...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...territories, protectorates, or territories in respect of which it exercises a mandate, which impose taxes substantially similar in character to those which are the subject of the present Convention. The present Convention shall apply to the territory or territories named in...
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The Code of Federal Regulations of the United States of America

Administrative law - 1980 - 476 pages
...either in whole or as to such provisions thereof as may be deemed to have special application, shall extend to any of its colonies or overseas territories...similar in character to those which are the subject of the present Convention. (2) In the event that a notification is given by one of the Contracting States...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 416 pages
...Kingdom (in the case of the Netherlands) or overseas territory (in the case of the United States) , which Imposes taxes substantially similar In character to those which are the subject of the present Convention, that the operation of the present Convention, either in whole or as to such...
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The Code of Federal Regulations of the United States of America

Administrative law - 1974 - 436 pages
...territories, protectorates, or territories In respect of which it exercises a mandate, which impose taxes substantially similar In character to those which are the subject of the present Convention. The present Convention shall apply to the territory or territories named In...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1954 - 1182 pages
...either in whole or as to such provisions thereof as may be deemed to have special application, shall extend to any of its colonies or overseas territories...similar in character to those which are the subject of the present convention. (2) In the event that a notification is given by one of the contracting States...
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Legislative History of United States Tax Conventions

United States. Congress. Joint Committee on Internal Revenue Taxation - Aliens - 1962 - 1528 pages
...either in whole or as to such provisions thereof as may be deemed to have special application, shall extend to any of its colonies or overseas territories...similar in character to those which are the subject of the present Convention. Article XXII (2) provides that, in the event a notification is given by one...
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Legislative History of United States Tax Conventions

United States. Congress. Joint Committee on Internal Revenue Taxation - Aliens - 1962 - 1532 pages
...either in whole or as to such provisions thereof as may be deemed to have special application, shall extend to any of its colonies or overseas territories...similar in character to those which are the subject of the present Convention. Article XXII (2) provides that, in the event a notification is given by one...
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