Explanation of Proposed Income Tax Treaty (And Proposed Protocol) Between the United States And the Republic of Indonesia : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-19-90
Explanation of Proposed Income Tax Treaty (And Proposed Protocol) Between the United States And the Republic of Indonesia : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-19-90
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In our eReader you can find the full English version of the book. Read Explanation of Proposed Income Tax Treaty (And Proposed Protocol) Between the United States And the Republic of Indonesia : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-19-90 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Explanation of Proposed Income Tax Treaty (And Proposed Protocol) Between the United States And the Republic of Indonesia : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-19-90
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Taxes Covered In the case of Indonesia, the proposed treaty applies to the income tax (pajak penghasilan 1984), including the company tax (pajak perseroan 1925) to the extent provided in such income tax, and the tax on interest, dividends, and royalties (pajak atas bunga, dividen dan royalty 1970).
In the case of the United States, the proposed treaty applies to the Federal income taxes imposed under the Internal Revenue Code (the "Code"). It does not apply, however, to the accumulated earnings... tax, the personal holding company tax, or social security taxes. In addition, the proposed treaty generally does not apply to non-income taxes such as excise,® unemployment, estate, or gift taxes. Likewise, State and local taxes are not covered by the pro- posed treaty.
The proposed treaty contains a provision generally found in U.S.
income tax treaties to the effect that it also will apply to any iden- tical or substantially similar taxes that either country may subse- quently impose.
* The excise tax imposed on insurance premiums paid to foreign insurers is not covered under the proposed treaty, although this tax is a covered tax under the U.S.
What to read after Explanation of Proposed Income Tax Treaty (And Proposed Protocol) Between the United States And the Republic of Indonesia : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-19-90?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Taxes Covered In the case of Indonesia, the proposed treaty applies to the income tax (pajak penghasilan 1984), including the company tax (pajak perseroan 1925) to the extent provided in such income tax, and the tax on interest, dividends, and royalties (pajak atas bunga, dividen dan royalty 1970).
In the case of the United States, the proposed treaty applies to the Federal income taxes imposed under the Internal Revenue Code (the "Code"). It does not apply, however, to the accumulated earnings... tax, the personal holding company tax, or social security taxes. In addition, the proposed treaty generally does not apply to non-income taxes such as excise,® unemployment, estate, or gift taxes. Likewise, State and local taxes are not covered by the pro- posed treaty.
The proposed treaty contains a provision generally found in U.S.
income tax treaties to the effect that it also will apply to any iden- tical or substantially similar taxes that either country may subse- quently impose.
* The excise tax imposed on insurance premiums paid to foreign insurers is not covered under the proposed treaty, although this tax is a covered tax under the U.S.
What to read after Explanation of Proposed Income Tax Treaty (And Proposed Protocol) Between the United States And the Republic of Indonesia : Scheduled for a Hearing Before the Committee On Foreign Relations, United States Senate, On June 14, 1990 Jcs-19-90?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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