Regulations Relating To Tax Conventions Between The United States And Finland

Author : United States; Congress; Senate; Committee on Foreign Relations
Publisher : Forgotten Books
ISBN 13 : 9781330316474
Total Pages : 95 pages
Book Rating : 4.3/5 (164 download)

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Download or read book Explanation of Proposed Income Tax Treaty Between the United States and the Republic of Finland written by United States; Congress; Senate; Committee on Foreign Relations and published by Forgotten Books. This book was released on 2015-06-15 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Explanation of Proposed Income Tax Treaty Between the United States and the Republic of Finland: Scheduled for a Hearing Before the Committee on Foreign Relations, United States Senate, on June 14, 1990 This pamphlet, prepared by the staff of the Joint Committee on Taxation, provides an explanation of the proposed income tax treaty, as modified by the proposed protocol, between the United States and the Federal Republic of Germany ("Germany"). The proposed treaty and proposed protocol were both signed on August 29, 1989, and amplified by diplomatic notes signed the same day and on November 3, 1989.The proposed treaty would replace the existing income tax treaty between the two countries that was signed in 1954 and amended by a protocol signed in 1965. The Senate Committee on Foreign Relations has scheduled a public hearing on the proposed treaty on June 14, 1990. The proposed treaty is similar to other recent U.S. income tax treaties, the 1981 proposed U.S. model income tax treaty ("U.S. model treaty"), and the 1977 model income tax treaty of the Organization of Economic Cooperation and Development("OECD model treaty"). However, there are certain substantive deviations from those documents. Among other things, the proposed treaty includes a number of provisions to accommodate aspects of the Tax Reform Act of 1986. The first part of the pamphlet summarizes the principal provisions of the proposed treaty and proposed protocol. The second part presents a discussion of issues raised by the treaty and protocol. The third part provides an overview of U.S. tax laws relating to international trade and investment and U.S. tax treaties in general. This is followed in part four by a detailed, article-by-article explanation of the proposed treaty including, where appropriate, explanation of the provisions of the proposed protocol. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.