British and Foreign State PapersH.M. Stationery Office, 1947 - Great Britain |
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Page 284
... allowed against the profits tax in respect of any income for foreign tax shall not exceed the profits tax attributable to that income . Limit on total credit - income tax 5. ( 1 ) The amount of the credit to be allowed against income ...
... allowed against the profits tax in respect of any income for foreign tax shall not exceed the profits tax attributable to that income . Limit on total credit - income tax 5. ( 1 ) The amount of the credit to be allowed against income ...
Page 285
... allowed against any of the United Kingdom taxes in respect of any income , no deduction for foreign tax ( whether in respect of that or any other income ) shall be made in computing the amount of that income for the purposes of the ...
... allowed against any of the United Kingdom taxes in respect of any income , no deduction for foreign tax ( whether in respect of that or any other income ) shall be made in computing the amount of that income for the purposes of the ...
Page 670
... allowed against the tax imposed by each Contracting Government a credit which bears the same proportion to the amount of that tax ( as reduced by any credit allowed in respect of tax payable in the territory from which the income is ...
... allowed against the tax imposed by each Contracting Government a credit which bears the same proportion to the amount of that tax ( as reduced by any credit allowed in respect of tax payable in the territory from which the income is ...
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Common terms and phrases
accordance Aden Colony aforesaid agreed aircraft amended amount Annex apply appointed day Argentine 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 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