British and Foreign State PapersH.M. Stationery Office, 1947 - Great Britain |
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Page 345
... 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 in that other territory in respect thereof and not engaged in ...
... 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 in that other territory in respect thereof and not engaged in ...
Page 374
... exempt from tax in that first - mentioned territory ; but no exemption shall be allowed under this paragraph in respect of so much of any royalty as exceeds an amount which represents a fair and reasonable consideration for the rights ...
... exempt from tax in that first - mentioned territory ; but no exemption shall be allowed under this paragraph in respect of so much of any royalty as exceeds an amount which represents a fair and reasonable consideration for the rights ...
Page 606
... 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 in that other territory in respect thereof and not engaged in ...
... 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 in that other territory in respect thereof and not engaged in ...
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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